[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: 26CFR1.811-1]

[Page 642]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.811-1  Taxable years affected.

    Section 1.811-2, except as otherwise provided therein, is 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 534, Jan. 20, 1961]