26 CFR § 1.1502-0 - Effective/applicability dates.

---
identifier: "/us/cfr/t26/s1.1502-0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.1502-0 - Effective/applicability dates."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.1502-0"
section_name: "Effective/applicability dates."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.1502-0 Effective/applicability dates.

(a) *In general.* Except as provided in paragraph (b) of this section, the consolidated return regulations (as defined in § 1.1502-1(g)) are applicable to taxable years beginning after December 31, 1965.

(b) *Exceptions.* The applicability date described in paragraph (a) of this section does not apply to any provision of the consolidated return regulations with an applicability or effective date different than the date provided by paragraph (a) of this section.

[T.D. 10018, 89 FR 106852, Dec. 30, 2024]