[Code of Federal Regulations]
[Title 26, Volume 3]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.170-0]

[Page 8-9]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 1.170-0  Effective dates.

    Except as otherwise provided in this section, the provisions of 
section 170 and Secs. 1.170-1 through 1.170-3 are applicable to 
contributions paid in taxable years beginning before January 1, 1970, 
and all references therein to sections of the Code are to sections of 
the Internal Revenue Code of 1954 prior to the amendments made by 
section 201(a) of the Tax Reform Act of 1969 (83 Stat. 549). Except as 
otherwise provided therein, Secs. 1.170A through 1.170A-11 are 
applicable to contributions paid in taxable years beginning after 
December 31, 1969. In a case where a provision in

[[Page 9]]

Sec. Sec. 1.170A through 1.170A-11 is applicable to a contribution paid 
in a taxable year beginning before January 1, 1970, such provision shall 
apply to the contribution and Secs. 1.170-1 through 1.170-3 shall not 
apply to the contribution.

[T.D. 7207, 37 FR 20767, Oct. 5, 1972]