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Title 26 Part 1 → §1.981-0

Title 26 → Chapter I → Subchapter A → Part 1 → §1.981-0

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.981-0

e-CFR data is current as of November 13, 2019

Title 26Chapter ISubchapter APart 1 → §1.981-0


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§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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