The provisions of Sec. Sec. 514.1 through 517.9 shall be effective with respect to taxable years beginning after December 31, 1956, and before January 1, 1967, or with respect to dividends, interest, and royalties paid before August 11, 1968. [T.D. 6986, 34 FR 136, Jan. 4, 1969] Taxable Years Beginning After December 31, 1966, or Dividends, Interest,
And Royalties Paid on or After August 11, 1968
Source: Treasury Decision 6986, 34 FR 136, Jan. 4, 1969, unless otherwise noted.