# Treas. Reg. § 1.642(c)-0: Effective dates.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.642(c)-0>. Interprets 26 U.S.C. § 642.

The provisions of section 642(c) (other than section 642(c)(5)) and of §§ 1.642 (c)-1 through 1.642(c)-4 apply to amounts paid, permanently set aside, or to be used for a charitable purpose in taxable years beginning after December 31, 1969. The provisions of section 642(c)(5) and of §§ 1.642(c)-5 through 1.642(c)-7 apply to transfers in trust made after July 31, 1969. For provisions relating to amounts paid, permanently set aside, or to be used for a charitable purpose in taxable years beginning before January 1, 1970, see 26 CFR 1.642(c)-1 through 1.642(c)-4 (Rev. as of Jan. 1, 1971). 

[T.D. 7357, 40 FR 23739, June 2, 1975]