Treasury Regulations · 26 CFR
§ 1.970-3. Effective date of subpart G.
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. § 970
Cite as 26 CFR § 1.970-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 9, 1964 by T.D. 6755
- Issued under
- 26 U.S.C. § 970
- Length
- 53 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
Sections 970 through 972 and §§ 1.970-1 through 1.972-1 shall apply with respect to taxable years of foreign corporations beginning after December 31, 1962, and to taxable years of United States shareholders within which or with which such taxable years of such corporations end.
[T.D. 6755, 29 FR 12709, Sept. 9, 1964]
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.
- Issued by T.D. 6755 (29 FR 12709)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Export trade corporations
Nearby sections
- § 1.970-1 Export trade corporations.
- § 1.970-2 Elections as to date of determining investments in export trade assets.
- § 1.970-3 Effective date of subpart G.
- § 1.971-1 Definitions with respect to export trade corporations.
- § 1.972-1 Consolidation of group of export trade corporations.
- § 1.981-0 Repeal of section 981; effective dates.
- § 1.981-1 Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.