[Code of Federal Regulations]
[Title 26, Volume 8]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.642(c)-0]

[Page 20]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.642(c)-0  Effective dates.

    The provisions of section 642(c) (other than section 642(c)(5)) and 
of Sec. Sec. 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 Sec. Sec. 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]