[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: 26CFR1.801-2]

[Page 593]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.801-2  Taxable years affected.

    Section 1.801-1 is applicable only to taxable years beginning after 
December 31, 1953, and before January 1, 1955, and all references to 
sections of part I, subchapter L, chapter 1 of the Code are to the 
Internal Revenue Code of 1954, before amendments. Sections 1.801-3 
through 1.801-7 are applicable only to taxable years beginning after 
December 31, 1957, and all references to sections of part I, subchapter 
L, chapter 1 of the Code are to the Internal Revenue Code of 1954, as 
amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 
112). Section 1.801-8 is applicable only to taxable years beginning 
after December 31, 1961, and all references to sections of part I, 
subchapter L, chapter 1 of the Code are to the Internal Revenue Code of 
1954, as amended by the Life Insurance Company Income Tax Act of 1959 
(73 Stat. 112) and section 3 of the Act of October 23, 1962 (76 Stat. 
1134).

[T.D. 6886, 31 FR 8681, June 23, 1966]