1. Regulations
  2. title 26
  3. chapter I-i14
  4. part 1
  5. subjgrp 17
  6. § 1.6654-7

View all text of Subjgrp 17 [§ 1.6654-1 - § 1.6851-3]

§ 1.6654-7 - Applicability.

Section 6654 is applicable only with respect to taxable years beginning after December 31, 1954. Section 294(d) of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955.

[T.D. 6500, 25 FR 12150, Nov. 26, 1960. Redesignated by T.D. 7282, 38 FR 19028, July 17, 1973. Redesignated by T.D. 9224, 70 FR 52301, Sept. 2, 2005]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.6654-7