Treasury Regulations, Subchapter A, Sec. 1.1561-0
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Sec. 1.1561-0 Effective date
(a) Taxable years beginning after December 31, 1974. The provisions of §§1.1561–1 through 1.1561–3 apply only to taxable years beginning after December 31, 1974.
(b) Taxable years beginning before January 1, 1975. The provisions of §§1.1561–1A through 1.1561–3A apply only to taxable years beginning before January 1, 1975.
[T.D. 7528, 42 FR 64694, Dec. 28, 1977]
