26 C.F.R. § 1.832-3. - § 1.832-3 Taxable Years Affected.

Current as of May 27, 2026

Section 1.832-3 - § 1.832-3 Taxable Years Affected.Section 1.832-3 - § 1.832-3 Taxable Years Affected.

Section 1.832-2 - § 1.832-2 Deductions.Section 1.832-4 - § 1.832-4 Gross Income.

§ 1.832-3 Taxable years affected.

Sections 1.832-1 and 1.832-2 are applicable only to taxable years beginning after December 31, 1953, and before January 1, 1963, and ending after August 16, 1954, and all references therein to sections of the Code and regulations are to sections of the Internal Revenue Code of 1954 and the regulations thereunder before amendments. Sections 1.832-4, 1.832-5, and 1.832-6 are applicable only to taxable years beginning after December 31, 1962, and all references therein to sections of the Code and regulations are to sections of the Internal Revenue Code of 1954 as amended.

[T.D. 6681, 28 FR 11129, Oct. 17, 1963]

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