{"data":{"id":"us/26-cfr-1.817-1","jurisdiction":"us","citation":"26 CFR 1.817-1","heading":"-1 Taxable years affected.","body":"Except as otherwise provided therein, §§ 1.817-2 through 1.817-4 are applicable only to taxable years beginning after December 31, 1957, and all references to sections of part I, subchapter L, chapter 1 of the Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and section 3 of the Act of October 23, 1962 (76 Stat. 1134).","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":"39faf36fda7b4c0bc19bc8b07c246229b8079db5f574cd098d043eda888e6728","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.816-1","next":"us/26-cfr-1.817-2"},"notice":"GroundRules: Original legal text. Not legal advice."}