1. Regulations
  2. title 26
  3. chapter I-i9
  4. part 1
  5. subjgrp 16
  6. § 1.737-5

View all text of Subjgrp 16 [§ 1.731-1 - § 1.737-5]

§ 1.737-5 - Effective dates.

Sections 1.737-1, 1.737-2, 1.737-3, and 1.737-4 apply to distributions by a partnership to a partner on or after January 9, 1995, except that § 1.737-2(d)(3)(iv) applies to distributions by a partnership to a partner on or after June 24, 2003.

[T.D. 9207, 70 FR 30342, May 26, 2005]

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

SOURCE: T.D. 6500, 25 FR 11814, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.737-5