Treasury Regulations · 26 CFR
§ 1.812-1. Taxable years affected.
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. § 812
Cite as 26 CFR § 1.812-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 23, 1966 by T.D. 6886
- Issued under
- 26 U.S.C. § 812
- Length
- 76 words · about 1 min to read
Sections 1.812-2 through 1.812-8, 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) and the Act of October 23, 1962 (76 Stat. 1134).
[T.D. 6886, 31 FR 8689, June 23, 1966]
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.
- Issued by T.D. 6886 (31 FR 8689)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Gain and loss from operations
Nearby sections
- § 1.810-2 Rules for certain reserves.
- § 1.811-1 Taxable years affected.
- § 1.811-2 Dividends to policyholders.
- § 1.811-3 Cross-reference.
- § 1.812-1 Taxable years affected.
- § 1.812-2 Operations loss deduction.
- § 1.812-3 Computation of loss from operations.
- § 1.812-4 Operations loss carrybacks and operations loss carryovers.
- § 1.812-5 Offset.