26 C.F.R. § 1.1561-0 Effective date.
Title 26 - Internal Revenue
(a) Taxable years beginning after December 31, 1974. The provisions of §§1.1561–1 through 1.1561–3 apply only to taxable years beginning after December 31, 1974. (b) Taxable years beginning before January 1, 1975. The provisions of §§1.1561–1A through 1.1561–3A apply only to taxable years beginning before January 1, 1975. [T.D. 7528, 42 FR 64694, Dec. 28, 1977]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Certain Controlled Corporations
§ 1.1561-0 Effective date.
