26 CFR · Internal Revenue
§ 54.4980H-6 — Administration and procedure.
eCFR · current through Jul 10, 2026
§ 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]
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Related
§ 54.4980
26 C.F.R. § 54.4980
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11
§ 54.4980H-1
Definitions.§ 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.