Treasury Regulations, Subchapter A, Sec. 1.1562-0
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Sec. 1.1562-0 Effective date
The provisions of §§1.1562–1 through 1.1562–7 apply only to taxable years beginning before January 1, 1975.
(Secs. 1561(a), (83 Stat. 599; 26 U.S.C. 1561 (a)) and 7805 (68A Stat. 917; 26 U.S.C. 7805, of the Internal Revenue Code))
[T.D. 7528, 42 FR 64702, Dec. 28, 1977]
