[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: 26CFR1.817-1]

[Page 663]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.817-1  Taxable years affected.

    Except as otherwise provided therein, Sec. Sec. 1.817-2 through 
1.817-4 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) and section 3 of the Act of October 23, 1962 (76 Stat. 1134).

[T.D. 6886, 31 FR 8689, June 23, 1966]