26 CFR § 1.1502-0 - Effective dates.

(a) The regulations under section 1502 are applicable to taxable years beginning after December 31, 1965, except as otherwise provided therein.

(b) The provisions of §§ 1.1502–0A through 1.1502–3A, 1.1502–10A through 1.1502–19A, and 1.1502–30A through 1.1502–51A (as contained in the 26 CFR part 1 edition revised April 1, 1996) are applicable to taxable years beginning before January 1, 1966.

[T.D. 8677, 61 FR 33325, June 27, 1996]