26 C.F.R. § 1.819-1   Taxable years affected.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
miscellaneous provisions

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§ 1.819-1   Taxable years affected.

Section 1.819–2 is 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).

[T.D. 6558, 26 FR 2791, Apr. 4, 1961]

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