[Code of Federal Regulations]
[Title 26, Volume 8]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.683-1]

[Page 326]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.683-1  Applicability of provisions; general rule.

    Part I (section 641 and following), subchapter J, chapter 1 of the 
Code, applies to estates and trusts and to beneficiaries only with 
respect to taxable years which begin after December 31, 1953, and end 
after August 16, 1954 the date of enactment of the Internal Revenue Code 
of 1954. In the case of an estate or trust, the date on which a trust is 
created or amended or on which an estate commences, and the taxable 
years of beneficiaries, grantors, or decedents concerned are immaterial. 
This provision applies equally to taxable years of normal and of 
abbreviated length.