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Code of Federal Regulations Title 26. Internal Revenue § 26.1.970–3 Effective date of subpart G

Current as of January 02, 2025 | Updated by Findlaw Staff

Sections 970 through 972 and §§ 1.970–1 through 1.972–1 shall apply with respect to taxable years of foreign corporations beginning after December 31, 1962, and to taxable years of United States shareholders within which or with which such taxable years of such corporations end.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.970–3 Effective date of subpart G - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-970-3/

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