26 C.F.R. § 1.1377-3 Effective dates.
Title 26 - Internal Revenue
Section 1.1377–1 and 1.1377–2 apply to taxable years of an S corporation beginning after December 31, 1996, except that §1.1377–1(a)(2)(iii), and (c) Example 3 are applicable for taxable years beginning on and after May 14, 2002. [T.D. 8994, 67 FR 34401, May 14, 2002]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Small Business Corporations and Their Shareholders
§ 1.1377-3 Effective dates.
