26 C.F.R. § 1.803-7 Taxable years affected.
Title 26 - Internal Revenue
Sections 1.803–1 through 1.803–6 are applicable only to taxable years beginning after December 31, 1953, and before January 1, 1955, and all references to sections of part I, subchapter L, chapter 1 of the Code are to the Internal Revenue Code of 1954, before amendments. [T.D. 6513, 25 FR 12660, Dec. 10, 1960]
Title 26: Internal Revenue
PART 1—INCOME TAXES
definition; tax imposed
§ 1.803-7 Taxable years affected.