# Treas. Reg. § 1.817-1: Taxable years affected.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.817-1>. Interprets 26 U.S.C. § 817.

Except as otherwise provided therein, §§ 1.817-2 through 1.817-4 are 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) and section 3 of the Act of October 23, 1962 (76 Stat. 1134). 

[T.D. 6886, 31 FR 8689, June 23, 1966]