CFR›Title 26›Chapter I›Part 1›Subject Group Effective Date for Subchapter K, Chapter 1 of the Code ContainsSection 1.771-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.771-1 § 1.771-1 Effective date. Previous Earned Income of Citizens or Residents of United States Earned Income of Citizens or Residents of United States Next Effects on Corporation Effects on Corporation