[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: 26CFR1.809-1]

[Page 625]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.809-1  Taxable years affected.

    Sections 1.809 through 1.809-8, except as otherwise provided 
therein, are applicable only to taxable years beginning after December 
31, 1957, 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), the 
Act of June 27, 1961 (75 Stat. 120), the Act of October 10, 1962 (76 
Stat. 808); the Act of October 23, 1962 (76 Stat. 1134), and section 
214(b)(4) of the Revenue Act of 1964 (78 Stat. 55).

[T.D. 6992, 34 FR 827, Jan. 18, 1969]