26 CFR 1.1502-0 : Internal Revenue (§ 1.0-1 To Parts 802-899) — (§ 1.1401-1 To Subjgrp 24) — Internal Revenue Service, Department Of The Treasury (Continued) (§ 1.1401-1 To Subjgrp 24) — Income Tax (Continued) (§ 1.1401-1 To Subjgrp 24) — Income Taxes (Continued) (§ 1.1401-1 To Subjgrp 24) — Consolidated Return Regulations (§ 1.1502-0 And § 1.1502-1) — Effective dates.

(a) The regulations under section 1502 are applicable to taxable years beginning after December 31, 1965, except as otherwise provided therein.

(b) The provisions of §§ 1.1502-0A through 1.1502-3A, 1.1502-10A through 1.1502-19A, and 1.1502-30A through 1.1502-51A (as contained in the 26 CFR part 1 edition revised April 1, 1996) are applicable to taxable years beginning before January 1, 1966.