26 CFR § 1.638-2
Effective date
June 25, 2020
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]
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]