Sec. 1.809-1 Taxable years affected. [Reserved]
[T.D. 6535, 26 FR 524-545, Jan. 20, 1961, as amended by T.D. 6886, 31 FR 8687-8689, June 23, 1996. Revised by T.D. 6992, 34 FR 827, Jan. 18, 1969. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]