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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.336-5

§ 1.336-5. Applicability dates.

81 words·~1 min read·/us/cfr/t26/s§ 1.336-5·

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Except as otherwise provided in this section, the provisions of §§ 1.336-1 through 1.336-4 apply to any qualified stock disposition for which the disposition date is on or after May 15, 2013. The provisions of § 1.336-1(b)(5)(i)(A) relating to section 1022 apply on and after January 19, 2017. The provisions of § 1.336-2(g)(3)(ii) and
(iii)apply to foreign income taxes paid or accrued in taxable years beginning on or after December 28, 2021. [T.D. 9959, 87 FR 324, Jan. 4, 2022]
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§ 1.336-5
Applicability dates.
Treas. Dec.T.D. 9959
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