26 CFR § 1.970-3 - Effective date of subpart G.

---
identifier: "/us/cfr/t26/s1.970-3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.970-3 - Effective date of subpart G."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.970-3"
section_name: "Effective date of subpart G."
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"
---


# 1.970-3 Effective date of subpart G.

Sections 970 through 972 and §§ 1.970-1 through 1.972-1 shall apply with respect to taxable years of foreign corporations beginning after December 31, 1962, and to taxable years of United States shareholders within which or with which such taxable years of such corporations end.

[T.D. 6755, 29 FR 12709, Sept. 9, 1964]