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26 C.F.R. § 1.897-5   Corporate distributions.

Title 26 - Internal Revenue

Title 26: Internal Revenue
PART 1—INCOME TAXES
miscellaneous provisions

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§ 1.897-5   Corporate distributions.

(a) through (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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