{"data":{"id":"us/26-cfr-1.1033-h-1","jurisdiction":"us","citation":"26 CFR 1.1033(h)-1","heading":"(h)-1 Effective date.","body":"Except as provided otherwise in § 1.1033(e)-1 and § 1.1033(g)-1, the provisions of section 1033 and the regulations thereunder are effective for taxable years beginning after December 31, 1953, and ending after August 16, 1954.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"8d94edea698639cd9f9665a48526f9ff1f6463dca1c4b41ce19a47638ecbc6ad","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1033-g-1","next":"us/26-cfr-1.1035-1"},"notice":"GroundRules: Original legal text. Not legal advice."}