[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: 26CFR1.806-2]

[Page 620-621]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.806-2  Taxable years affected.

    Section 1.806-1 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 1.806-3 and 
1.806-4 are applicable only to taxable years beginning after December 
31, 1957, and all references to sections of

[[Page 621]]

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).

[T.D. 6513, 25 FR 12668, Dec. 10, 1960]