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Treasury Regulations · 26 CFR

§ 51.11. Applicability date.

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 § 51.11

At a glance

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

Status
In the current eCFR
Issued
July 28, 2014 by T.D. 9684
Last amended
July 26, 2017 by T.D. 9823
Length
48 words · about 1 min to read
(a) Except as otherwise provided in this section, §§ 51.1 through 51.10 apply on and after July 28, 2014.
(b) Section 51.2(e)(3) applies on and after July 24, 2017.

[T.D. 9684, 79 FR 43645, July 28, 2014, as amended by T.D. 9823, 82 FR 34612, July 26, 2017]

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.

  1. Amended by T.D. 9823 (82 FR 34612)
  2. Issued by T.D. 9684 (79 FR 43645)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 51 Branded prescription drug fee

Nearby sections