26 C.F.R. § 1.806-2 Taxable years affected.
Title 26 - Internal Revenue
Section 1.806–1 is 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. Sections 1.806–3 and 1.806–4 are 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. 6513, 25 FR 12668, Dec. 10, 1960]
Title 26: Internal Revenue
PART 1—INCOME TAXES
investment income
§ 1.806-2 Taxable years affected.