Treasury Regulations · 26 CFR
§ 1.481-6. Effective dates; applicability dates.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 481
Cite as 26 CFR § 1.481-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 20, 2020 by T.D. 9914
- Issued under
- 26 U.S.C. § 481
- Length
- 157 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 0
¶(a) Sections 1.481-1, 1.481-2, 1.481-3, and 1.481-4 are effective for Consent Agreements signed on or after December 27, 1994. For Consent Agreements signed before December 27, 1994, see §§ 1.481-1, 1.481-2, 1.481-3, 1.481-4, and 1.481-5 as contained in 26 CFR part 1, revised as of April 1, 1995.
¶(b) Section 1.481-5 applies to taxable years beginning October 20, 2020. However, a corporation may choose to apply the rules in §§ 1.481-5, 1.1371-1, and 1.1371-2 in their entirety to taxable years beginning on or before October 20, 2020. If a corporation makes the choice described in the previous sentence, the corporation must continue to apply the rules in §§ 1.481-5, 1.1371-1, and 1.1371-2 in their entirety for the corporation's subsequent taxable years.
[T.D. 9914, 85 FR 66478, Oct. 20, 2020]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9914 (85 FR 66478)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Adjustments
Nearby sections
- § 1.481-2 Limitation on tax.
- § 1.481-3 Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
- § 1.481-4 Adjustments taken into account with consent.
- § 1.481-5 Eligible terminated S corporation.
- § 1.481-6 Effective dates; applicability dates.
- § 1.482-0 Outline of regulations under section 482.
- § 1.482-1 Allocation of income and deductions among taxpayers.
- § 1.482-1T Allocation of income and deductions among taxpayers (temporary).
- § 1.482-2 Determination of taxable income in specific situations.