[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]