[Code of Federal Regulations] [Title 26, Volume 13] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR] [Page 19] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) RELATED RULES--Table of Contents Sec. 1.1561-0 Effective date. (a) Taxable years beginning after December 31, 1974. The provisions of Sec. Sec. 1.1561-1 through 1.1561-3 apply only to taxable years beginning after December 31, 1974. (b) Taxable years beginning before January 1, 1975. The provisions of Sec. Sec. 1.1561-1A through 1.1561-3A apply only to taxable years beginning before January 1, 1975. [T.D. 7528, 42 FR 64694, Dec. 28, 1977]