Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter A - INCOME TAXPart 1 - INCOME TAXESCOMPUTATION OF TAXABLE INCOME
ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
Section 1.71-2 - Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939

26 C.F.R. § 1.71-2

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Current through October 31, 2024
Section 1.71-2 - Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939

Pursuant to section 7851(a)(1)(C), the regulations prescribed in § 1.71-1 , to the extent that they relate to payments under a written separation agreement executed after August 16, 1954, and to the extent that they relate to payments under a decree for support received after August 16, 1954, under a decree entered after March 1, 1954, shall also apply to taxable years beginning before January 1, 1954, and ending after August 16, 1954, although such years are subject to the Internal Revenue Code of 1939.

26 C.F.R. §1.71-2