Treasury Regulations · 26 CFR
§ 1.6015-9. Effective date.
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. § 6015
Cite as 26 CFR § 1.6015-9
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 18, 2002 by T.D. 9003
- Issued under
- 26 U.S.C. § 6015
- Length
- 43 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 1
Sections 1.6015-0 through 1.6015-9 are applicable for all elections under § 1.6015-2 or 1.6015-3 or any requests for relief under § 1.6015-4 filed on or after July 18, 2002.
[T.D. 9003, 67 FR 47285, July 18, 2002]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
- § 1.6015-2 Relief from liability applicable to all qualifying joint filers.
- § 1.6015-4 Equitable relief.
Cited by 1 other regulation
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. 9003 (67 FR 47285)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax returns or statements
Nearby sections
- § 1.6015-5 Time and manner for requesting relief.
- § 1.6015-6 Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
- § 1.6015-7 Tax Court review.
- § 1.6015-8 Applicable liabilities.
- § 1.6015-9 Effective date.
- § 1.6016-1 Declarations of estimated income tax by corporations.
- § 1.6016-2 Contents of declaration of estimated tax.
- § 1.6016-3 Amendment of declaration.
- § 1.6016-4 Short taxable year.