26 C.F.R. § 1.737-5
Current through November 30, 2024
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.
26 C.F.R. §1.737-5