§ 1.737-5 Effective dates.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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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▸Contents — 26 C.F.R. Part 1 — Income Taxes

26 C.F.R. Part 1 — Income Taxes

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