Home/CFR/Title 26/Part 54/§ 54.4980H-6
26 CFR · Internal Revenue

§ 54.4980H-6 — Administration and procedure.

26 CFR § 54.4980H-6
TitleTitle 26: Internal RevenuePartPart 54: Pension Excise Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 54.4980H-6 (Administration and procedure.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 54.4980H-6 (2026).

Text

§ 54.4980H-6 Administration and procedure.

(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]

Free access — add to your briefcase to read the full text and ask questions with AI

Related

§ 54.4980
26 C.F.R. § 54.4980

Nearby Sections

11
§ 54.4980H-1
Definitions.
§ 54.4980H-2
Applicable large employer and applicable large employer member.
§ 54.4980H-3
Determining full-time employees.
§ 54.4980H-4
Assessable payments under section 4980H(a).
§ 54.4980H-5
Assessable payments under section 4980H(b).
§ 54.4980H-6
Administration and procedure.
§ 54.6011-1
General requirement of return, statement, or list.
§ 54.6011-1T
General requirement of return, statement, or list (temporary).
§ 54.6011-2
General requirement of return, statement, or list.
§ 54.6011-3
Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.
§ 54.6011-4
Requirement of statement disclosing participation in certain transactions by taxpayers.

Cite This Page — Counsel Stack

Bluebook (online)
26 C.F.R. § 54.4980H-6, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/54/54.4980H-6.
View on eCFR ↗