Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter A - Income Tax |
Part 1 - Income Taxes |
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]