Treasury Regulations · 26 CFR
§ 1.981-0. Repeal of section 981; effective dates.
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. § 981
Cite as 26 CFR § 1.981-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 31, 1980 by T.D. 7670
- Issued under
- 26 U.S.C. § 981
- Length
- 49 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
The provisions of section 981 are not effective for taxable years beginning after December 31, 1976. For the treatment of the community income of aliens and their spouses for taxable years beginning after December 31, 1976, see section 879 and the regulations thereunder.
[T.D. 7670, 45 FR 6929, Jan. 31, 1980]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections 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. 7670 (45 FR 6929)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Export trade corporations
Nearby sections
- § 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.
- § 1.981-2 Foreign law community income for taxable years beginning before January 1, 1967.
- § 1.981-3 Definitions and other special rules.