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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.737-5

§ 1.737-5. Effective dates.

48 words·~1 min read·/us/cfr/t26/s§ 1.737-5·

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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]
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§ 1.737-5
Effective dates.
Treas. Dec.T.D. 9207
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