26 C.F.R. § 1.981-0. - § 1.981-0 Repeal of Section 981; Effective Dates.

Current as of January 1, 1970

Section 1.981-0 - § 1.981-0 Repeal of Section 981; Effective Dates.Section 1.981-0 - § 1.981-0 Repeal of Section 981; Effective Dates.

Section 1.972-1 - § 1.972-1 Consolidation of Group of Export Trade Corporations.Section 1.981-1 - § 1.981-1 Foreign Law Community Income for Taxable Years Beginning After December 31, 1966, and Before January 1, 1977.

§ 1.981-0 Repeal of section 981; effective dates.

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]

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