[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: 26CFR1.810-1]

[Page 636]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.810-1  Taxable years affected.

    Sections 1.810-2 through 1.810-4 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).

[T.D. 6535, 26 FR 531, Jan. 20, 1961]