CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.803-7—Taxable years affected.

1.803-7—Taxable years affected.

Sections 1.803-1 through 1.803-6 are 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.

Code of Federal Regulations

[T.D. 6513, 25 FR 12660, Dec. 10, 1960]