Implements § 981Open in workspace
Reg. § 1.981-0 Repeal of section 981; effective dates.
26 CFR § 1.981-0eCFR, current through 2026-07-14
The provisions of section are not effective for taxable years beginning after December 31, 1976. For the treatment of the community income of aliens and their spouses for taxable years beginning after December 31, 1976, see section and the regulations thereunder.
[T.D. 7670, 45 FR 6929, Jan. 31, 1980]