Treasury Regulations · 26 CFR
§ 54.9816-1T. Basis and scope (temporary).
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. § 9816
Cite as 26 CFR § 54.9816-1T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 7, 2021 by T.D. 9955
- Issued under
- 26 U.S.C. § 9816
- Length
- 82 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
[T.D. 9955, 86 FR 56099, Oct. 7, 2021]
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.
- Issued by T.D. 9955 (86 FR 56099)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 54.9815-2719 Internal claims and appeals and external review processes.
- § 54.9815-2719T Internal claims and appeals and external review processes (temporary).
- § 54.9815-2719A Patient protections.
- § 54.9815-2719AT Patient protections (temporary).
- § 54.9816-1T Basis and scope (temporary).
- § 54.9816-2T Applicability (temporary).
- § 54.9816-3 Definitions.
- § 54.9816-3T Definitions (temporary).
- § 54.9816-4T Preventing surprise medical bills for emergency services (temporary).