26 CFR § 1.638-2 - Effective date.
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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]
The specific requirements and limitations of § 1.638-1 apply on and after December 30, 1969.