26 CFR 1.638-2
§ 1.638-2 Effective date.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.638-2, § 1.638-2 Effective date, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110555
- Permanent ID
ys:prov:110555@1- SHA-256
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Full text
The specific requirements and limitations of § 1.638-1 apply on and after December 30, 1969.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.