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Code of Federal Regulations Title 26. Internal Revenue § 26.1.981–0 Repeal of section 981;  effective dates

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

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.981–0 Repeal of section 981;  effective dates - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-981-0/

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