[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: 26CFR1.803-7]

[Page 616]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.803-7  Taxable years affected.

    Sections 1.803-1 through 1.803-6 are 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.

[T.D. 6513, 25 FR 12660, Dec. 10, 1960]

                            investment income