26 C.F.R. § 1.1562-0 Effective date.
Title 26 - Internal Revenue
The provisions of §§1.1562–1 through 1.1562–7 apply only to taxable years beginning before January 1, 1975. (Secs. 1561(a), (83 Stat. 599; 26 U.S.C. 1561 (a)) and 7805 (68A Stat. 917; 26 U.S.C. 7805, of the Internal Revenue Code)) [T.D. 7528, 42 FR 64702, Dec. 28, 1977]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Certain Controlled Corporations
§ 1.1562-0 Effective date.