U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 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]
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