Section 1342 shall apply with respect to taxable years beginning after December 31, 1954.
[T.D. 6500, 25 FR 12052, Nov. 26, 1960]
source: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 1.1342-1