Treasury Regulations · 26 CFR
§ 54.4980H-6. Administration and procedure.
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. § 4980H
Cite as 26 CFR § 54.4980H-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 12, 2014 by T.D. 9655
- Issued under
- 26 U.S.C. § 4980H
- Length
- 24 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(a) In general. [Reserved]
¶(b) Effective/applicability date. This section is applicable for periods after December 31, 2014.
[T.D. 9655, 79 FR 8577, Feb. 12, 2014]
Cross-references
Computed from the citations in the text of 26 CFR.
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. 9655 (79 FR 8577)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 54.4980H-2 Applicable large employer and applicable large employer member.
- § 54.4980H-3 Determining full-time employees.
- § 54.4980H-4 Assessable payments under section 4980H(a).
- § 54.4980H-5 Assessable payments under section 4980H(b).
- § 54.4980H-6 Administration and procedure.
- § 54.6011-1 General requirement of return, statement, or list.
- § 54.6011-1T General requirement of return, statement, or list (temporary).
- § 54.6011-2 General requirement of return, statement, or list.
- § 54.6011-3 Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.