26 C.F.R. § 1.638-2

Current through October 31, 2024

Section 1.638-2 - Effective date

The specific requirements and limitations of § 1.638-1 apply on and after December 30, 1969.

26 C.F.R. §1.638-2

T.D. 7277, 38 FR 12742, May 15, 1973