[Code of Federal Regulations]
[Title 26, Volume 2]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.101-6]

[Page 368]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.101-6  Effective date.

    (a) Except as otherwise provided in paragraph (h)(4) of Sec. 1.101-
4, the provisions of section 101 of the Internal Revenue Code of 1954 
and Sec. Sec. 1.101-1, 1.101-2, 1.101-3, 1.101-4, and 1.101-5 are 
applicable only with respect to amounts received by reason of the death 
of an insured or an employee occurring after August 16, 1954. In the 
case of such amounts, these sections are applicable even though the 
receipt of such amounts occurred in a taxable year beginning before 
January 1, 1954, to which the Internal Revenue Code of 1939 applies.
    (b) Section 22(b)(1) of the Internal Revenue Code of 1939 and the 
regulations pertaining thereto shall apply to amounts received by reason 
of the death of an insured or an employee occurring before August 17, 
1954, regardless of the date of receipt.

[T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 6577, 26 FR 
10128, Oct. 28, 1961]