C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.801-2

Taxable years affected

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Section 1.801-1 is applicable only to taxable years beginning after December 31, 1953, and before January 1, 1955, and all references to sections of part I, subchapter L, chapter 1 of the Code are to the Internal Revenue Code of 1954, before amendments. Sections 1.801-3 through 1.801-6 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). Section 1.801-8 is applicable only to taxable years beginning after December 31, 1961, 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) and section 3 of the Act of October 23, 1962 (76 Stat. 1134).

[T.D. 6886, 31 FR 8681, June 23, 1966, as amended by T.D. 9911, 85 FR 64392, Oct. 13, 2020]
Notes of Decisions
Cited in 2 cases, 1992–1993 · leading case: Mauerman v. Comm'r, 65 T.C.M. 1772 (Tax Ct. 1993).
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Mauerman v. Comm'r, 65 T.C.M. 1772 (Tax Ct. 1993). · cites it 2× “801-1 and which are subject to the tax imposed by section 831.”
Fisher v. Comm'r, 64 T.C.M. 1670 (Tax Ct. 1992). · cites it 2× “801-1) applies only to taxable years beginning before Jan.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.