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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Continental Shelf Areas |
§ 1.638-2 - Effective date.
Latest version.
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§ 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]