# Treas. Reg. § 1.981-0: Repeal of section 981; effective dates.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.981-0>.

The provisions of section 981 are not effective for taxable years beginning after December 31, 1976. For the treatment of the community income of aliens and their spouses for taxable years beginning after December 31, 1976, see section 879 and the regulations thereunder. 

[T.D. 7670, 45 FR 6929, Jan. 31, 1980]