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Treasury Regulations · 26 CFR Part 1

Continental Shelf Areas (§§ 1.638-1 to 1.638-2)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.638-1 Continental Shelf areas.
  2. § 1.638-2 Effective date.
  3. § 1.639-1.640 [Reserved]