[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 121]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6015(j)-1  Applicability.

    Section 6015 is applicable only with respect to taxable years 
beginning after December 31, 1954. Sections 58, 59, and 60 of the 
Internal Revenue Code of 1939 and the regulations thereunder, shall 
continue in force with respect to taxable years beginning before January 
1, 1955.

[T.D. 6500, 25 FR 12108, Nov. 26, 1960. Redesignated by T.D. 7332, 39 FR 
44232, Dec. 23, 1974]