26 C.F.R. § 1.970-3. - § 1.970-3 Effective Date of Subpart G.

Current as of January 1, 1970

Section 1.970-3 - § 1.970-3 Effective Date of Subpart G.Section 1.970-3 - § 1.970-3 Effective Date of Subpart G.

Section 1.970-2 - § 1.970-2 Elections as to Date of Determining Investments in Export Trade Assets.Section 1.971-1 - § 1.971-1 Definitions With Respect to Export Trade Corporations.

§ 1.970-3 Effective date of subpart G.

Sections 970 through 972 and §§ 1.970-1 through 1.972-1 shall apply with respect to taxable years of foreign corporations beginning after December 31, 1962, and to taxable years of United States shareholders within which or with which such taxable years of such corporations end.

[T.D. 6755, 29 FR 12709, Sept. 9, 1964]

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