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Treasury Regulations · 26 CFR

§ 301.6361-5. Effective date of section 6361.

In effect eCFR current as of October 15, 2026

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).

Cite as 26 CFR § 301.6361-5

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
December 20, 1978 by T.D. 7577
Length
119 words · about 1 min to read
Cross-references
cites 0 Code sections and 1 regulation; cited by 1

Section 6361 shall take effect on the first January 1 which is more than 1 year after the first date on which at least one State has filed a notice of election with the Secretary or his delegate to enter into a State agreement. For purposes of this section, a notice of election shall be deemed to have been filed by a State only if there is no defect in either the State's notice of election or the State's tax law of which the Secretary notified the Governor pursuant to paragraph (c) of § 301.6363-1, and which has not been retroactively cured under the provisions of such paragraph.

[T.D. 7577, 43 FR 59365, Dec. 20, 1978]

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

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.

  1. Issued by T.D. 7577 (43 FR 59365)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR7d22b80601049d0 Seizure of Property for Collection of Taxes

Nearby sections