26 C.F.R. § 1.737-5 Effective dates.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
distributions by a partnership
§ 1.737-5 Effective dates.
