1. Regulations
  2. title 26
  3. chapter I-i8
  4. part 1
  5. subjgrp 17
  6. § 1.639-1.640

View all text of Subjgrp 17 [§ 1.638-1 - § 1.640]

§§ 1.639-1.640 - §[Reserved]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11737, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.639-1.640