{"data":{"id":"us/26-cfr-1.6654-7","jurisdiction":"us","citation":"26 CFR 1.6654-7","heading":"-7 Applicability.","body":"Section 6654 is applicable only with respect to taxable years beginning after December 31, 1954. Section 294(d) of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955.","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":"4b497e107a81068b506c6ac32d9046a32d6566176c1f4392abaa78fc15a1e742","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6654-6","next":"us/26-cfr-1.6655-0"},"notice":"GroundRules: Original legal text. Not legal advice."}