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TREASURY REGULATIONS


Index  » Subchapter A  » Reg. 1.817-1

Reg. 1.817-1
Taxable years affected

January 14, 2024


§ 1.816-1 « Browse » § 1.817-2

See related I.R.C. 817

Treas. Reg. § 1.817-1.  Taxable years affected

Except as otherwise provided therein, ยงยง 1.817-2 through 1.817-4 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) and section 3 of the Act of October 23, 1962 (76 Stat. 1134).


[T.D. 6886, 31 FR 8689, June 23, 1966]
 

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