{"data":{"id":"us/26-cfr-1.642-c-0","jurisdiction":"us","citation":"26 CFR 1.642(c)-0","heading":"(c)-0 Effective dates.","body":"The provisions of section 642(c) (other than section 642(c)(5)) and of §§ 1.642 (c)-1 through 1.642(c)-4 apply to amounts paid, permanently set aside, or to be used for a charitable purpose in taxable years beginning after December 31, 1969. The provisions of section 642(c)(5) and of §§ 1.642(c)-5 through 1.642(c)-7 apply to transfers in trust made after July 31, 1969. For provisions relating to amounts paid, permanently set aside, or to be used for a charitable purpose in taxable years beginning before January 1, 1970, see 26 CFR 1.642(c)-1 through 1.642(c)-4 (Rev. as of Jan. 1, 1971).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"ecd53fc138a1fe726ce2f398dadf234a9536b884eab063f38970df4bfe6351eb","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.642-b-1","next":"us/26-cfr-1.642-c-1"},"notice":"GroundRules: Original legal text. Not legal advice."}