[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.522-4]

[Page 225]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.522-4  Taxable years affected.

    Section 522 and Sec. Sec. 1.522-1, 1.522-2, and 1.522-3, are 
applicable to taxable years beginning before January 1, 1963, and also 
to amounts paid during taxable years beginning after December 31, 1962, 
the tax treatment of which is not prescribed in section 1382 and the 
regulations thereunder.

[T.D. 6643, 28 FR 3163, Apr. 2, 1963]