Section, Pub. L. 89–809, title I, §105(e)(1), Nov. 13, 1966, 80 Stat. 1565, related to income of certain nonresident United States citizens subject to foreign community property laws.
| § 1.981-0 | Repeal of section 981; effective dates |
| § 1.981-1 | Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977 |
| § 1.981-2 | Foreign law community income for taxable years beginning before January 1, 1967 |
| § 1.981-3 | Definitions and other special rules |
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