StacksVerified U.S. regulatory reference

26 CFR §1.1033(h)-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Except as provided otherwise in § 1.1033(e)-1 and § 1.1033(g)-1, the provisions of section 1033 and the regulations thereunder are effective for taxable years beginning after December 31, 1953, and ending after August 16, 1954.