[Code of Federal Regulations]
[Title 26, Volume 4]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.383-0]

[Page 523]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.383-0  Effective date.

    (a) The regulations under section 383 (other than the regulations 
described in paragraph (b) of this section) reflect the amendments made 
to sections 382 and 383 by the Tax Reform Act of 1986. See Sec. 1.383-
1(j) for effective date rules.
    (b) Sections 1.383-1A, 1.383-2A, and 1.383-3A do not reflect the 
amendments made to sections 382 and 383 by the Tax Reform Act of 1986.

[T.D. 8352, 56 FR 29434, June 27, 1991]