[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: 26CFR1.823-3]

[Page 717]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.823-3  Taxable years affected.

    Sections 1.823-1 and 1.823-2 are applicable only to taxable years 
beginning after December 31, 1953, but before January 1, 1955, and 
ending after August 16, 1954, and all references to sections of part II, 
subchapter L, chapter 1 of the Code are to the Internal Revenue Code of 
1954, before amendments. Sections 1.823-4 and 1.823-5 are applicable 
only to taxable years beginning after December 31, 1954, but before 
January 1, 1963, and all references to sections of part II, subchapter 
L, chapter 1 of the Code are to the Internal Revenue Code of 1954, as 
amended by the Life Insurance Company Tax Act for 1955 (70 Stat. 36). 
Sections 1.823-6 through 1.823-8 are applicable only to taxable years 
beginning after December 31, 1962, and all references to sections of 
parts II and III, subchapter L, chapter 1 of the Code are to the 
Internal Revenue Code of 1954 as amended by section 8 of the Revenue Act 
of 1962 (76 Stat. 989).

[T.D. 6681, 28 FR 11116, Oct. 17, 1963]