26 CFR · Internal Revenue
§ 1.642(c)-0 — Effective dates.
26 CFR § 1.642(c)-0
This text of 26 C.F.R. § 1.642(c)-0 (Effective dates.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.642(c)-0 (2026).
Text
§ 1.642(c)-0 Effective dates.
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]
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Related
§ 1.642
26 C.F.R. § 1.642
Nearby Sections
11
§ 1.642(a)(2)-1
Foreign taxes.§ 1.642(a)(3)-1
Dividends received by an estate or trust.§ 1.642(a)(3)-2
Time of receipt of dividends by beneficiary.§ 1.642(a)(3)-3
Cross reference.§ 1.642(b)-1
Deduction for personal exemption.§ 1.642(c)-0
Effective dates.§ 1.642(c)-3
Adjustments and other special rules for determining unlimited charitable contributions deduction.§ 1.642(c)-4
Nonexempt private foundations.§ 1.642(c)-5
Definition of pooled income fund.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.642(c)-0, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.642(c)-0.