C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.6015-9

Effective date

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Sections 1.6015-0 through 1.6015-9 are applicable for all elections under § 1.6015-2 or 1.6015-3 or any requests for relief under § 1.6015-4 filed on or after July 18, 2002.

[T.D. 9003, 67 FR 47285, July 18, 2002]
Notes of Decisions
Cited in 2 cases, 2005–2008 · leading case: Levy v. Comm'r, 2005 T.C. Memo. 92 (Tax Ct. 2005).
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Levy v. Comm'r, 2005 T.C. Memo. 92 (Tax Ct. 2005). · cites it 2× “In so finding, we need not decide for purposes of sec. 6015(b) ↩ whether: (1) The 1979 understatement is attributable to erroneous items of Levy, or (2) taking into account all the facts and circumstances, it is inequitable to hold petitioner liable for the 1979 deficiency.”
Lepordo v. Comm'r, 2008 T.C. Summary Opinion 4 (Tax Ct. 2008). · cites it 2× “, are applicable for all elections under sec. 6015 filed on or after July 18, 2002.”
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