Text
TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A - INCOME TAX
PART 1 - INCOME TAXES
1.1561 - 0 - Effective date.
(a) Taxable years beginning after December 31, 1974. The provisions of 1.15611 through 1.15613 apply only to taxable years beginning after December 31, 1974.
(b) Taxable years beginning before January 1, 1975. The provisions of 1.15611A through 1.15613A apply only to taxable years beginning before January 1, 1975.
[T.D. 7528, 42 FR 64694, Dec. 28, 1977]
Sponsored links
