Sec. 1.1033(h)-1 Effective date.

Except as provided otherwise in section

and section

, the provisions of section

and the regulations thereunder are effective for taxable years beginning after December 31, 1953, and ending after August 16, 1954.

(Secs. 1033 (90 Stat. 1920, 26 U.S.C. 1033), and 7805 (68A Stat. 917, 26 U.S.C. 7805))

[Adopted by T.D. 6222, 22 FR 215, Jan. 10, 1957, as amended by T.D. 6338, 23 FR 9633, Dec. 12, 1958; T.D. 6453, 25 FR 1405, Feb. 17, 1960; republished by T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960. Redesignated and amended by T.D. 7625, 44 FR 31013, May 30, 1979. Further redesignated and amended by T.D. 7758, 46 FR 6925, Jan. 22, 1981]