[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: 26CFR1.802-2]

[Page 609]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.802-2  Taxable years affected.

    Section 1.802(b)-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 1.802-3 
through 1.802-5 (other than paragraph (f)(2) of Sec. 1.802-3), except 
as otherwise provided therein, 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) and section 235(c)(1) of the Revenue Act of 1964 (78 
Stat. 126). Paragraph (f)(2) of Sec. 1.802-3 is applicable only to 
taxable years beginning after December 31, 1961, and all reference 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 3 of the Act of October 
23, 1962 (76 Stat. 1134) and section 235(c)(1) of the Revenue Act of 
1964 (78 Stat. 126).

[T.D. 6886, 31 FR 8685, June 23, 1966]