26 CFR 1.737-5
§ 1.737-5 Effective dates.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.737-5, § 1.737-5 Effective dates, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110832
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.