StacksVerified U.S. regulatory reference

26 CFR §1.811-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Section 1.811-2, except as otherwise provided therein, 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).