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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.638-2

§ 1.638-2. Effective date.

23 words·~1 min read·/us/cfr/t26/s§ 1.638-2·

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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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§ 1.638-2
Effective date.
Treas. Dec.T.D. 7277
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