[Code of Federal Regulations] [Title 26, Volume 13] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR] [Page 111] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) Procedure and Administration--Table of Contents Sec. 1.6015-9 Effective date. Sections 1.6015-0 through 1.6015-9 are applicable for all elections under Sec. 1.6015-2 or 1.6015-3 or any requests for relief under Sec. 1.6015-4 filed on or after July 18, 2002. [T.D. 9003, 67 FR 47285, July 18, 2002]