26 CFR § 1.818-1
Taxable years affected
June 25, 2020
Sections 1.818-2 through 1.818-8, except as otherwise provided therein, are 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 2785, Apr. 4, 1961, as amended by T.D. 7469, 42 FR 12181, Mar. 3, 1977]
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