{"data":{"id":"us/26-cfr-1.818-1","jurisdiction":"us","citation":"26 CFR 1.818-1","heading":"-1 Taxable years affected.","body":"Sections 1.818-2 through 1.818-8, except as otherwise provided therein, 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).","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":"122767e87a6146c5111108cceb6349d8659e48b3b96c56f3a2d3ba411952f9ed","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.817a-1","next":"us/26-cfr-1.818-2"},"notice":"GroundRules: Original legal text. Not legal advice."}