Sec. 1.802-2 Taxable years affected. [Reserved]
[ T.D. 6513, 25 FR 12654-12668, Dec. 10, 1960, as amended by T.D. 6845, 30 FR 9739, Aug. 5, 1965. Revised by T.D. 6886, 31 FR 8685, June 23, 1966. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]