Implements § 819Open in workspace
Reg. § 1.819-1 Taxable years affected.
26 CFR § 1.819-1eCFR, current through 2026-07-14
Section 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).
[T.D. 6558, 26 FR 2791, Apr. 4, 1961]