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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.638-2: -2 Effective date.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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

Collected 2026-08-27T02:25:11Z. Source file · JSON

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