[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: 26CFR1.831-2]

[Page 733-734]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.831-2  Taxable years affected.

    Section 1.831-1 is applicable only to taxable years beginning after 
December 31, 1953, but before January 1, 1963, and ending after August 
16, 1954, and all references therein to sections of the Code and 
regulations are to sections of the Internal Revenue Code of 1954 and the 
regulations thereunder before amendments. Section 1.831-3 is applicable 
only to taxable years beginning after December 31, 1962, and all 
references therein to sections of the Code and regulations are to 
sections of the Internal Revenue Code of 1954 as amended. Section 1.831-
4 is applicable

[[Page 734]]

only with respect to the companies described therein, and only with 
respect to taxable years beginning after December 31, 1961.

[T.D. 6681, 28 FR 11128, Oct. 17, 1963]