§ 1.831-2. Taxable years affected.
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/us/cfr/t26/s§ 1.831-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 1.831-1 is applicable only to taxable years beginning after December 31, 1953, but before January 1, 1963, and ending after August 16, 1954, and all references therein to sections of the Code and regulations are to sections of the Internal Revenue Code of 1954 and the regulations thereunder before amendments. Section 1.831-3 is applicable only to taxable years beginning after December 31, 1962, and all references therein to sections of the Code and regulations are to sections of the Internal Revenue Code of 1954 as amended. [T.D. 6681, 28 FR 11128, Oct. 17, 1963, as amended by T.D. 9849, 84 FR 9236, Mar. 14, 2019]
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- T.D. 6681
- T.D. 9849
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§ 1.831-2
Taxable years affected.
Treas. Dec.T.D. 6681
Treas. Dec.T.D. 9849
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