<section id="ctlg-0000001"> <section id="ctlg-0000002"> <p><a name="54.4980h-6(a)"></a><a title="54.4980h-6(a)">(a)</a> <em>In general</em>. [Reserved]</p> </section> <section id="ctlg-0000003"> <p><a name="54.4980h-6(b)"></a><a title="54.4980h-6(b)">(b)</a> <em>Effective/applicability date</em>.</p> <p>This section is applicable for periods after December 31, 2014.</p> </section> <p>[Added by <a href="/lr/resolve/td-9655/cz1t" id="ctlg-0000005" title="T.D. 9655">T.D. 9655</a>, 79 FR 8543-8601, Feb. 12, 2014.]</p> </section>

<p>Sec. 54.4980H-6  Administration and procedure.</p>

Sec. 54.4980H-6 Administration and procedure.

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cp1c"><b>section 4980H</b></a></p> </div>