Regulations last checked for updates: May 01, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.501(a)-1 - § 1.640]
§ 1.638-2 - Effective date.

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]
authority: 26 U.S.C. 7805,unless
source: T.D. 6500, 25 FR 11737, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 1.638-2
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