26 C.F.R. § 1.981-0

Current through September 30, 2024

Section 1.981-0 - Repeal of section 981; effective dates

The provisions of section 981 are not effective for taxable years beginning after December 31, 1976. For the treatment of the community income of aliens and their spouses for taxable years beginning after December 31, 1976, see section 879 and the regulations thereunder.

26 C.F.R. §1.981-0

T.D. 7670, 45 FR 6929, Jan. 31, 1980