---
kind: "section"
citation: "26 C.F.R. § 509.102"
title: "26"
number: "509.102"
heading: "Applicable provisions of law."
url: "https://uscodex.org/cfr/26/509.102"
---

# §509.102. Applicable provisions of law.

- (a) **General.** The Internal Revenue Code of 1954 provides in part as follows:
- (b) **Internal Revenue Code of 1939.** Any reference in [§§ 509.101 to 509.122](/cfr/26/509.101..509.122.md) to any provision of the Internal Revenue Code of 1954 shall, where applicable, be deemed also to refer to the corresponding provision of the Internal Revenue Code of 1939.
- (c) **Effective date of regulations.** Pursuant to sections 894 and 7805 of the Internal Revenue Code of 1954, Article XIX of the convention, and other provisions of the internal revenue laws, [§§ 509.101 to 509.122](/cfr/26/509.101..509.122.md) are hereby prescribed effective for taxable years beginning on or after January 1, 1951. All regulations inconsistent herewith are modified accordingly.

## Notes

### Source

Source: T.D. 6149, 20 FR 7587, Oct. 12, 1955; 25 FR 14022, Dec. 31, 1960, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 62, 3791 and 7805.