Treasury Regulations (26 C.F.R.)

26 CFR § 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.

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

Last amended: 2026-04-13