# Treas. Reg. § 54.4980H-6: Administration and procedure.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-54.4980H-6>. Interprets 26 U.S.C. § 4980H.

(a) In general. [Reserved] 

(b) Effective/applicability date. This section is applicable for periods after December 31, 2014. 

[T.D. 9655, 79 FR 8577, Feb. 12, 2014]