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§ 1.638-2 Effective date.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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

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

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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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