Treasury Regulations · 26 CFR
§ 1.1033(h)-1. Effective date.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1033(h)
Cite as 26 CFR § 1.1033(h)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Last amended
- January 22, 1981 by T.D. 7758
- Issued under
- 26 U.S.C. § 1033(h)
- Length
- 85 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 2 regulations; cited by 0
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.
(Secs. 1033 (90 Stat. 1920, 26 U.S.C. 1033), and 7805 (68A Stat. 917, 26 U.S.C. 7805))
[T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960. Redesignated and amended by T.D. 7625, 44 FR 31013, May 30, 1979. Further redesignated and amended by T.D. 7758, 46 FR 6925, Jan. 22, 1981]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7758 (46 FR 6925)
- Amended by T.D. 7625 (44 FR 31013)
- Amended (25 FR 14021)
- Issued by T.D. 6500 (25 FR 11910)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Common Nontaxable Exchanges
Nearby sections
- § 1.1033(c)-1 Disposition of excess property within irrigation project deemed to be involuntary conversion.
- § 1.1033(d)-1 Destruction or disposition of livestock because of disease.
- § 1.1033(e)-1 Sale or exchange of livestock solely on account of drought.
- § 1.1033(g)-1 Condemnation of real property held for productive use in trade or business or for investment.
- § 1.1033(h)-1 Effective date.
- § 1.1035-1 Certain exchanges of insurance policies.
- § 1.1036-1 Stock for stock of the same corporation.
- § 1.1037-1 Certain exchanges of United States obligations.
- § 1.1038-1 Reacquisitions of real property in satisfaction of indebtedness.