Implements § 737Open in workspace
Reg. § 1.737-5 Effective dates.
26 CFR § 1.737-5eCFR, current through 2026-07-14
Sections , , , and apply to distributions by a partnership to a partner on or after January 9, 1995, except that applies to distributions by a partnership to a partner on or after June 24, 2003.
[T.D. 9207, 70 FR 30342, May 26, 2005]