Applicability date Clause Samples

Applicability date. This section ap- plies only to covered agreements en- tered into on or after May 12, 2000.

Applicability date. This section ap- plies to taxable years beginning after October 20, 2020. However, a corpora- tion may choose to apply the rules in §§ 1.481–5, 1.1371–1, and 1.1371–2 in their entirety to taxable years that began on or before October 20, 2020. If a corpora- tion makes the choice described in the previous sentence, all shareholders of the corporation must report consist- ently, and the corporation must con- tinue to apply the rules in §§ 1.481–5, 1.1371–1, and 1.1371–2 in their entirety for the corporation’s subsequent tax- able years. [T.D. 9914, 85 FR 66478, Oct. 20, 2020]

Applicability date. The rules in this section apply on and after May 3, 2019. [T.D. 9869, 84 FR 24379, May 28, 2019]

Applicability date. This section and §§ 1.6050Y–2 through 1.6050Y–3 apply to reportable policy sales made after De- cember 31, 2018. This section and § 1. 6050Y–4 apply to reportable death benefits paid after December 31, 2018. This section and § 1.6050Y–3 apply to any notice of a transfer to a foreign person received after December 31, 2018. However, for reportable policy sales and payments of reportable death bene- fits occurring after December 31, 2018, and on or before December 31, 2019, and any notice of a transfer to a foreign person received after December 31, 2018, and on or before December 31, 2019, transition relief is provided as follows: (1) Statements required to be fur- nished to issuers under section 6050Y(a)(2) and § 1.6050Y–2(d)(2)(i) must be furnished by the later of the applica- ble deadline set forth in § 1.6050Y– 2(d)(2)(ii) or December 30, 2019. (2) Statements required to be fur- nished to reportable policy sale pay- ment recipients under section 6050Y(a)(2) and § 1.6050Y–2(d)(1)(i) must be furnished by the later of the applica- ble deadline set forth in § 1.6050Y– 2(d)(1)(ii) or February 28, 2020. (3) Statements required to be fur- nished to sellers under section 6050Y(b)(2) and § 1.6050Y–3(d)(1) must be furnished by the later of the applicable deadline set forth in § 1.6050Y–3(d)(2) or February 28, 2020. (4) Statements required to be fur- nished to reportable death benefits payment recipients under section 6050Y(c)(2) and § 1.6050Y–4(c)(1) must be furnished by the later of the applicable deadline set forth in § 1.6050Y–4(c)(2) or February 28, 2020. (5) Returns required to be filed under section 6050Y(a)(1) and § 1.6050Y–2(a), section 6050Y(b)(1) and § 1.6050Y–3(a), and section 6050Y(c)(1) and § 1.6050Y–4 must be filed by the later of the appli- cable deadline set forth in § 1.6050Y– 2(c), § 1.6050Y–3(c), and § 1.6050Y–4(b) or February 28, 2020. [T.D. 9879, 84 FR 58484, Oct. 31, 2019, as amended by T.D. 9879, 84 FR 68043, Dec. 13, 2019]

Applicability date. The Applicability Date is June 9, 2017, or such later date as may be promulgated by the DOL provided, however that in the event the DOL Fiduciary Rule is revoked or struck down, whether by the action of a federal agency or legislative body, a court of competent jurisdiction or otherwise, the provisions of these Sections 41-48 shall be void.

Applicability date. This section ap- plies to returns filed on or after Janu- ary 30, 2020. Section 31.6071(a)–1T (as contained in 26 CFR part 31, revised April 2019) applies to returns filed be- fore January 30, 2020. [T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6941, 32 FR 18041, Dec. 16, 1967; T.D. 7001, 34 FR 1005, Jan. 23, 1969; T.D. 7078, 35 FR 18525, Dec. 5, 1970; T.D. 7351, 40 FR 17146, Apr. 17, 1975; T.D. 7953, 49 FR 19644, May 9, 1984; T.D. 8504, 58 FR 68035, Dec. 23, 1993; T.D. 8895, 65 FR 50408, Aug. 18, 2000; T.D. 8952, 66 FR 33832, June 26, 2001; T.D. 9239, 71 FR 14, Jan. 3, 2006; T.D. 9507, 75 FR 75900, Dec. 7, 2010; T.D. 9524, 76 FR 26602, May 9, 2011; T.D. 9566, 76 FR 77675, Dec. 14, 2011; T.D. 9586, 77 FR 24612, Apr. 25, 2012; T.D. 9821, 82 FR 33448, July 20, 2017; T.D. 9892, 85 FR 5327, Jan. 30, 2020] (a) In general. Each return of the taxes imposed under section 3321 (a) and (b) required to be made under § 31.6011(a)–3A shall be filed on or before the last day of the second calendar month following the period for which it is made.

Applicability date. This section generally applies beginning on January 6, 2017, except for paragraphs (b)(116) and (121) of this section, which apply beginning on March 25, 2019. However, taxpayers may apply these provisions as of January 28, 2013. (For the rules that otherwise apply beginning on Jan- uary 6, 2017, and before March 25, 2019, see this section as in effect and con- tained in 26 CFR part 1 revised April 1, 2018. For rules that otherwise apply be- ginning on January 28, 2013, and before January 6, 2017, see this section as in effect and contained in 26 CFR part 1 revised April 1, 2016.) [T.D. 9610, 78 FR 5906, Jan. 28, 2013; 78 FR 55203, Sept. 10, 2013, as amended by T.D. 9657, 79 FR 12825, Mar. 6, 2014; T.D. 9809, 82 FR 2148, Jan. 6, 2017; T.D. 9852, 84 FR 10980, Mar. 25, 2019; T.D. 9890, 85 FR 204, Jan. 2, 2020] (a) Requirement to ithhold on pay- ments to FFIs— (1) General rule of ith- holding. Under section 1471(a), notwith- standing any exemption from with- holding under any other provision of the Code or regulations, a withholding agent must withhold 30 percent of any withholdable payment made after June 30, 2014, to a payee that is an FFI un- less either the withholding agent can reliably associate the payment with documentation upon which it is per- mitted to rely to treat the payment as exempt from withholding under para- graph (a)(4) of this section or the pay- ment is made under a grandfathered obligation that is described in para- graph (b) of this section or constitutes gross proceeds from the disposition of such an obligation. A withholding agent that is making a payment must determine who the payee is under § 1.1471–3(a) with respect to that pay- ment and the chapter 4 status of such payee. See § 1.1471–3 for requirements for determining the chapter 4 status of a payee, including additional docu- mentation requirements that apply when a payment is made to an inter- mediary or flow-through entity that is not the payee. Withholding under this 1. Except as otherwise provided in the regula- tions under chapter 4, a withholding obligation arises on the date a pay- ment is made, as determined under § 1.1473–1(a). (2) Special ithholding rules—(i) Re- quirement to ithhold on payments of

Applicability date. The provisions of this section are applicable beginning December 27, 2021. [T.D. 9958, 86 FR 66696, Nov. 23, 2021] (a) General requirement. A group health plan or a health insurance issuer offering group health insurance coverage must submit, or arrange to be submitted, the information required in § 54.9825–6T(b) separately for each State in which group health coverage or group health insurance coverage was provided in connection with the group health plan or by the health insurance issuer. The report must include the ex- perience of all plans and policies in the State during the reference year covered by the report, and must include the ex- perience separately for each market segment as defined in § 54.9825–3T.

Applicability date. This section ap- plies to a modification of the terms of a contract that occurs on or after March 7, 2022. A taxpayer may choose to apply this section to modifications of the terms of contracts that occur be- fore March 7, 2022, provided that the taxpayer and all related parties (within the meaning of section 267(b) or section 707(b)(1) or within the meaning of § 1.150–1(b) for a taxpayer that is a State or local governmental unit (as defined in § 1.103–1(a)) or a 501(c)(3) or- ganization (as defined in section 150(a)(4))) apply this section to all modifications of the terms of contracts that occur before that date. See section 7805(b)(7). [T.D. 9961, 87 FR 176, Jan. 4, 2022]