Treasury Regulations · 26 CFR
§ 1.818-1. 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. § 818
Cite as 26 CFR § 1.818-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 4, 1961 by T.D. 6558
- Last amended
- March 3, 1977 by T.D. 7469
- Issued under
- 26 U.S.C. § 818
- Length
- 75 words · about 1 min to read
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).
[T.D. 6558, 26 FR 2785, Apr. 4, 1961, as amended by T.D. 7469, 42 FR 12181, Mar. 3, 1977]
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. 7469 (42 FR 12181)
- Issued by T.D. 6558 (26 FR 2785)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Miscellaneous provisions
Nearby sections
- § 1.817-4 Special rules.
- § 1.817-5 Diversification requirements for variable annuity, endowment, and life insurance contracts.
- § 1.817A-0 Table of contents.
- § 1.817A-1 Certain modified guaranteed contracts.
- § 1.818-1 Taxable years affected.
- § 1.818-2 Accounting provisions.
- § 1.818-3 Amortization of premium and accrual of discount.
- § 1.818-5 Short taxable years.
- § 1.818-6 Transitional rule for change in method of accounting.