§ 1.897-5. Corporate distributions.
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/us/cfr/t26/s§ 1.897-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)-(d)(1)(iii)(E) [Reserved]. For further guidance, see § 1.897-5T(a) through (d)(1)(iii)(E). (d)(1)(iii)(F) Identification by name and address of the distributee or transferee, including the distributee's or transferee's taxpayer identification number; (d)(1)(iii)(G) through (d)(4) [Reserved]. For further guidance, see § 1.897-5T(d)(1)(iii)(G) through (d)(4).
(e)Effective date. This section is applicable to transfers and distributions after November 3, 2003. [T.D. 9082, 68 FR 46083, Aug. 5, 2003]
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§ 1.897-5
Corporate distributions.
Fed. Reg.×8
Treas. Dec.T.D. 9082
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