CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.638-2—Effective date.

1.638-2—Effective date.

The specific requirements and limitations of § 1.638-1 apply on and after December 30, 1969.

Code of Federal Regulations

[T.D. 7277, 38 FR 12742, May 15, 1973]