# Treas. Reg. § 1.1033(h)-1: Effective date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1033(h)-1>. Interprets 26 U.S.C. § 1033.

Except as provided otherwise in § 1.1033(e)-1 and § 1.1033(g)-1, the provisions of section 1033 and the regulations thereunder are effective for taxable years beginning after December 31, 1953, and ending after August 16, 1954. 

[T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960. Redesignated and amended by T.D. 7625, 44 FR 31013, May 30, 1979. Further redesignated and amended by T.D. 7758, 46 FR 6925, Jan. 22, 1981]