§ 1.897-5 Corporate distributions.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
(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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