26 C.F.R. § 1.1494-2   Effective date.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Tax on Transfers To Avoid Income Tax

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§ 1.1494-2   Effective date.

Chapter 5 (section 1491 and following) of the Internal Revenue Code of 1954 and the regulations prescribed thereunder apply with respect to transfers occurring after December 31, 1954. (See section 7851(a)(1)(B).) Chapter 7 (section 1250 and following) of the Internal Revenue Code of 1939 and the regulations applicable thereto apply with respect to transfers occurring prior to January 1, 1955.

[T.D. 6500, 25 FR 12083, Nov. 26, 1960]

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