[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: 26CFR1.819-1]

[Page 689]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.819-1  Taxable years affected.

    Section 1.819-2 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. 6558, 26 FR 2791, Apr. 4, 1961]