26 CFR · Internal Revenue
§ 1.642(c)-0 — Effective dates.
eCFR · current through Aug 10, 2026
§ 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.