26 CFR · Internal Revenue
§ 1.1033(h)-1 — Effective date.
26 CFR § 1.1033(h)-1
This text of 26 C.F.R. § 1.1033(h)-1 (Effective date.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.1033(h)-1 (2026).
Text
§ 1.1033(h)-1 Effective date.
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.
(Secs. 1033 (90 Stat. 1920, 26 U.S.C. 1033), and 7805 (68A Stat. 917, 26 U.S.C. 7805))
[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]
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Bluebook (online)
26 C.F.R. § 1.1033(h)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1033(h)-1.