# Treas. Reg. § 1.811-1: Taxable years affected.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.811-1>. Interprets 26 U.S.C. § 811.

Section 1.811-2, except as otherwise provided therein, 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. 6535, 26 FR 534, Jan. 20, 1961]