26 C.F.R. § 1.1366-5 Effective date.
Title 26 - Internal Revenue
Sections 1.1366–1 through 1.1366–4 apply to taxable years of an S corporation beginning on or after August 18, 1998. [T.D. 8852, 64 FR 71648, Dec. 22, 1999]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Small Business Corporations and Their Shareholders
§ 1.1366-5 Effective date.
