Treasury Regulations · 26 CFR
§ 1.264-3. Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
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. § 264
Cite as 26 CFR § 1.264-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 264
- Length
- 133 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
Pursuant to section 7851(a)(1)(C), the regulations prescribed in § 1.264-2, to the extent that they relate to amounts paid or accrued on indebtedness incurred or continued to purchase or carry a single premium annuity contract purchased after March 1, 1954, and to the extent they consider a contract a single premium life insurance, endowment, or annuity contract if an amount is deposited after March 1, 1954, with the insurer for payment of a substantial number of future premiums on the contract, shall also apply to taxable years beginning before January 1, 1954, and ending after March 1, 1954, and to taxable years beginning after December 31, 1953, and ending after March 1, 1954, but before August 17, 1954, although such years are subject to the Internal Revenue Code of 1939.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Items Not Deductible
Nearby sections
- § 1.263A-14 Rules for related persons.
- § 1.263A-15 Effective dates, transitional rules, and anti-abuse rule.
- § 1.264-1 Premiums on life insurance taken out in a trade or business.
- § 1.264-2 Single premium life insurance, endowment, or annuity contracts.
- § 1.264-3 Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
- § 1.264-4 Other life insurance, endowment, or annuity contracts.
- § 1.265-1 Expenses relating to tax-exempt income.
- § 1.265-2 Interest relating to tax exempt income.
- § 1.265-3 Nondeductibility of interest relating to exempt-interest dividends.