91.209(b) states: "No person may operate an aircraft that is equipped with an anticollision light system, unless it has lighted anticollision lights. However, the anticollision lights need not be lighted when the pilot-in-command determines that, because of operating conditions, it would be in the interest of safety to turn the lights off."
Easiest way to interpret/comply is to have the anti-collision lights (beacon/strobes or both) on from engine start to shut-down. The anti-collision lights are also a visual signal for ground personnel that the engine is turning (or about to, if the lights are on just prior to start), so it's safer to display lights from just prior to start until just after shutdown.
Note that provision is made to turn them off if, in the pilot's judgment, it would be safer to do so. For example, securing the strobes when operating in IMC, ground personnel operating in the vicinity of the plane at night, etc.
There is a good legal discussion of this topic in the September issue of AOPA pilot where John Yodice details the FAA chief legal counsel's current interpretation of the rule (which really comes down to the the intepretation of the word "operate"). Turns out, it's not required to display the lights prior to start, but "operating" is defined as start, therefore lights should be on once the engine is running until it is secured. I think his summary sums it up best: "So, for you hangar flying lawyers, although it is ordinarily safer to turn on the anticollision lights prior to engine start, it is not required by FAR 91.209(b); and for aircraft that have both a rotating beacon and strobe lights, while both are part of the same anti-collision light system, one or both can remain unlighted during aircraft operation, within the safety discretion of the pilot in command."
Cheers,
Vac