# Treas. Reg. § 1.638-2: Effective date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.638-2>. Interprets 26 U.S.C. § 638.

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]