[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: 26CFR1.818-1]

[Page 677]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.818-1  Taxable years affected.

    Sections 1.818-2 through 1.818-8, except as otherwise provided 
therein, 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. 6558, 26 FR 2785, Apr. 4, 1961 as amended by T.D. 7469, 42 FR 
12181, Mar. 3, 1977]