26 C.F.R. § 1.638-2 Effective date.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)
Continental Shelf Areas
§ 1.638-2 Effective date.
