§ 1.642(c)-0. (c)-0 Effective dates.
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/us/cfr/t26/s§ 1.642(c)-0·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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). [T.D. 7357, 40 FR 23739, June 2, 1975]
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- 26 CFR 1.642(c)
- T.D. 7357
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§ 1.642(c)-0
(c)-0 Effective dates.
Cite26 CFR 1.642(c)
Treas. Dec.T.D. 7357
Cites 2Cited by 0 across 0 sources