[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]