26 C.F.R. § 1.981-0   Repeal of section 981; effective dates.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
export trade corporations

Browse Previous |  Browse Next

§ 1.981-0   Repeal of section 981; effective dates.

The provisions of section 981 are not effective for taxable years beginning after December 31, 1976. For the treatment of the community income of aliens and their spouses for taxable years beginning after December 31, 1976, see section 879 and the regulations thereunder.

[T.D. 7670, 45 FR 6929, Jan. 31, 1980]

Browse Previous |  Browse Next


chanrobles.com