CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 54—PENSION EXCISE TAXES > 54.9833-1—Effective dates.

54.9833-1—Effective dates.

Sections 54.9801-1 through 54.9801-6, 54.9831-1, and this section are applicable for plan years beginning on or after July 1, 2005.

Code of Federal Regulations

[T.D. 9166, 69 FR 78746, Dec. 30, 2004]