Applicability date. This section ap- plies only to covered agreements en- tered into after November 12, 1999.
Applicability date. The rules in this section apply on and after May 3, 2019. [T.D. 9869, 84 FR 24379, May 28, 2019] Subpart G—Administrative Provi- sions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Inter- nal Revenue Code of 1954)
Applicability date. This section and §§ 1.6050Y–2 through 1.6050Y–3 apply to reportable policy sales made after De- cember 31, 2018. This section and
Applicability date. This section ap- plies to taxable years beginning after October 20, 2020. However, a corpora- tion may choose to apply the rules in §§ 1.481–5, 1.1371–1, and 1.1371–2 in their entirety to taxable years that began on or before October 20, 2020. If a corpora- tion makes the choice described in the previous sentence, all shareholders of the corporation must report consist- ently, and the corporation must con- tinue to apply the rules in §§ 1.481–5, 1.1371–1, and 1.1371–2 in their entirety for the corporation’s subsequent tax- able years. [T.D. 9914, 85 FR 66478, Oct. 20, 2020]
Applicability date. This section is applicable for statements required to be furnished under section 6051 after December 31, 2020. (86 Stat. 944, 26 U.S.C. 6364; 68A Stat. 917, 26 U.S.C. 7805; 68A Stat. 747, 26 U.S.C. 6051(c)) [T.D. 6516, 25 FR 13032, Dec. 20, 1960] EDITORIAL NOTE: For FEDERAL REGISTER ci- tations affecting § 31.6051–1, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at xxx.xxxxxxx.xxx.
Applicability date. This section ap- plies to returns filed on or after Janu- ary 30, 2020. Section 31.6071(a)–1T (as contained in 26 CFR part 31, revised April 2019) applies to returns filed be- fore January 30, 2020. [T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6941, 32 FR 18041, Dec. 16, 1967; T.D. 7001, 34 FR 1005, Jan. 23, 1969; T.D. 7078, 35 FR 18525, Dec. 5, 1970; T.D. 7351, 40 FR 17146, Apr. 17, 1975; T.D. 7953, 49 FR 19644, May 9, 1984; T.D. 8504, 58 FR 68035, Dec. 23, 1993; T.D. 8895, 65 FR 50408, Aug. 18, 2000; T.D. 8952, 66 FR 33832, June 26, 2001; T.D. 9239, 71 FR 14, Jan. 3, 2006; T.D. 9507, 75 FR 75900, Dec. 7, 2010; T.D. 9524, 76 FR 26602, May 9, 2011; T.D. 9566, 76 FR 77675, Dec. 14, 2011; T.D. 9586, 77 FR 24612, Apr. 25, 2012; T.D. 9821, 82 FR 33448, July 20, 2017; T.D. 9892, 85 FR 5327, Jan. 30, 2020] § 31.6071(a)–1A Time for filing returns with respect to the railroad unem- ployment repayment tax.
Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016. [T.D. 9785, 81 FR 60616, Sept. 2, 2016] § 31.7805–1 Promulgation of regula- tions. In pursuance of section 7805 of the In- ternal Revenue Code of 1954, the fore- going regulations are hereby pre- scribed. (See § 31.0–3 of subpart A of the regulations in this part relating to the scope of the regulations.)
Applicability date. The Applicability Date is June 9, 2017, or such later date as may be promulgated by the DOL provided, however that in the event the DOL Fiduciary Rule is revoked or struck down, whether by the action of a federal agency or legislative body, a court of competent jurisdiction or otherwise, the provisions of these Sections 41-48 shall be void.
Applicability date. This section ap- plies to the rating period for contracts with MCOs, PIHPs, PAHPs, PCCMs, and PCCM entities beginning on or after July 1, 2018. Until that applica- bility date, states are required to con- tinue to comply with § 438.62 contained in the 42 CFR parts 430 to 481, edition revised as of October 1, 2015. § 438.66 State monitoring require- ments.
Applicability date. This section generally applies beginning on January 6, 2017, except for paragraphs (b)(116) and (121) of this section, which apply beginning on March 25, 2019. However, taxpayers may apply these provisions as of January 28, 2013. (For the rules that otherwise apply beginning on Jan- uary 6, 2017, and before March 25, 2019, see this section as in effect and con- tained in 26 CFR part 1 revised April 1, 2018. For rules that otherwise apply be- ginning on January 28, 2013, and before January 6, 2017, see this section as in effect and contained in 26 CFR part 1 revised April 1, 2016.) [T.D. 9610, 78 FR 5906, Jan. 28, 2013; 78 FR 55203, Sept. 10, 2013, as amended by T.D. 9657, 79 FR 12825, Mar. 6, 2014; T.D. 9809, 82 FR 2148, Jan. 6, 2017; T.D. 9852, 84 FR 10980, Mar. 25, 2019; T.D. 9890, 85 FR 204, Jan. 2, 2020] § 1.1471–2 Requirement to deduct and withhold tax on withholdable pay- ments to certain FFIs.
