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Current as of October 02, 2022 | Updated by FindLaw Staff
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.
Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 1.737–5 Effective dates - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-737-5/
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