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Treas. Reg. § 1.101-6

Effective date.
eCFR amendment effective 2016-07-26 · superseded Mar 14, 2019 · last amended by T.D. 6577, 26 FR 10128, Oct. 28, 1961
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(a) Except as otherwise provided in paragraph (h)(4) of § 1.101-4, the provisions of section 101 of the Internal Revenue Code of 1954 and §§ 1.101-1, 1.101-2, 1.101-3, 1.101-4, and 1.101-5 are applicable only with respect to amounts received by reason of the death of an insured or an employee occurring after August 16, 1954. In the case of such amounts, these sections are applicable even though the receipt of such amounts occurred in a taxable year beginning before January 1, 1954, to which the Internal Revenue Code of 1939 applies.
(b) Section 22(b)(1) of the Internal Revenue Code of 1939 and the regulations pertaining thereto shall apply to amounts received by reason of the death of an insured or an employee occurring before August 17, 1954, regardless of the date of receipt.
Source credit, amendments & notes

[T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 6577, 26 FR 10128, Oct. 28, 1961]

Treas. Reg. § 1.101-6 — Effective date. · eCFR amendment effective 2016-07-26 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.101-6&asof=1974-12-19 · printed Oct 16, 2026
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  • (a) (a) Except as otherwise provided in paragraph (h)(4) of § 1…
  • (b) (b) Section 22(b)(1) of the Internal Revenue Code of 1939 a…
Implements
I.R.C. § 101 Certain death benefits

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 13, 2019eCFR amendment effective 2016-07-26 run 26T.D. 6577, 26 FR 10128, Oct. 28, 1961View
Mar 14, 2019Oct 30, 2019eCFR amendment effective 2019-03-14 run 26T.D. 9849, 84 FR 9233, Mar. 14, 2019View · Redline (sign in)
Oct 31, 2019Jul 8, 2026eCFR amendment effective 2019-10-31 run 26T.D. 9879, 84 FR 58484, Oct. 31, 2019View · Redline (sign in)
Jul 9, 2026currenteCFR amendment effective 2026-07-09 run 2T.D. 10052, 91 FR 42352, July 9, 2026View · Redline (sign in)
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