[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.34-5]

[Page 106]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
 
PART 1_INCOME TAXES--Table of Contents
 
Sec.  1.34-5  Effective date; taxable years ending after July 31, 1954, 
subject to the Internal Revenue Code of 1939.

    Pursuant to section 7851(a)(1)(C), the regulations prescribed in 
Sec. Sec.  1.34-1 to 1.34-4, inclusive, shall also apply to taxable 
years beginning before January 1, 1954, and ending after July 31, 1954, 
and to taxable years beginning after December 31, 1953, and ending after 
July 31, 1954, but before August 17, 1954, though such years are subject 
to the Internal Revenue Code of 1939.