26 CFR § 54.4980H-6 - Administration and procedure.

---
identifier: "/us/cfr/t26/s54.4980H-6"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.4980H-6 - Administration and procedure."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.4980H-6"
section_name: "Administration and procedure."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "54"
part_name: "PENSION EXCISE TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
cfr_part: "54"
---


# 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]