Sec. 1.737-5 Effective dates.
Sections
1.737-1,
1.737-2,
1.737-3, and
1.737-4apply 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. 8642, 60 FR 66727-66739, Dec. 26, 1995. Revised by T.D. 9193, 70 FR 14394-14395, Mar. 22, 2005. Revised by T.D. 9207, 70 FR 30334-30358, May 26, 2005.]