{"data":{"id":"us/26-cfr-1.819-1","jurisdiction":"us","citation":"26 CFR 1.819-1","heading":"-1 Taxable years affected.","body":"Section 1.819-2 is 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":"3b05fe4fa46cbadabb15a3e0cffdc8e5035c3726831a657c5922e704b5ccf046","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.818-8","next":"us/26-cfr-1.819-2"},"notice":"GroundRules: Original legal text. Not legal advice."}