§ 1.817-1. Taxable years affected.
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/us/cfr/t26/s§ 1.817-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except as otherwise provided therein, §§ 1.817-2 through 1.817-4 are applicable only to taxable years beginning after December 31, 1957, and all references to sections of part I, subchapter L, chapter 1 of the Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and section 3 of the Act of October 23, 1962 (76 Stat. 1134). [T.D. 6886, 31 FR 8689, June 23, 1966]
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- T.D. 6886
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