26 C.F.R. § 1.737-5. - § 1.737-5 Effective Dates.

Current as of January 1, 1970

Section 1.737-5 - § 1.737-5 Effective Dates.Section 1.737-5 - § 1.737-5 Effective Dates.

Section 1.737-4 - § 1.737-4 Anti-abuse Rule.Section 1.741-1 - § 1.741-1 Recognition and Character of Gain or Loss on Sale or Exchange.

§ 1.737-5 Effective dates.

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]

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