[Code of Federal Regulations] [Title 26, Volume 7] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.638-2] [Page 554] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.638-2 Effective date. The specific requirements and limitations of Sec. 1.638-1 apply on and after December 30, 1969. [T.D. 7277, 38 FR 12742, May 15, 1973]