Treasury Regulations, Subchapter A, Sec. 1.642(c)-0
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Sec. 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]
