# Treas. Reg. § 51.11: Applicability date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-51.11>.

(a) Except as otherwise provided in this section, §§ 51.1 through 51.10 apply on and after July 28, 2014. 

(b) Section 51.2(e)(3) applies on and after July 24, 2017. 

[T.D. 9684, 79 FR 43645, July 28, 2014, as amended by T.D. 9823, 82 FR 34612, July 26, 2017]