Treasury Regulations · 26 CFR
§ 1.336-5. Applicability dates.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 336
Cite as 26 CFR § 1.336-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 4, 2022 by T.D. 9959
- Issued under
- 26 U.S.C. § 336
- Length
- 90 words · about 1 min to read
- Cross-references
- cites 1 Code section and 2 regulations; cited by 1
Except as otherwise provided in this section, the provisions of §§ 1.336-1 through 1.336-4 apply to any qualified stock disposition for which the disposition date is on or after May 15, 2013. The provisions of § 1.336-1(b)(5)(i)(A) relating to section 1022 apply on and after January 19, 2017. The provisions of § 1.336-2(g)(3)(ii) and (iii) apply to foreign income taxes paid or accrued in taxable years beginning on or after December 28, 2021.
[T.D. 9959, 87 FR 324, Jan. 4, 2022]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 1.336-1 General principles, nomenclature, and definitions for a section 336(e) election.
- § 1.336-2 Availability, mechanics, and consequences of section 336(e) election.
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9959 (87 FR 324)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Effects on recipients
Nearby sections
- § 1.336-1 General principles, nomenclature, and definitions for a section 336(e) election.
- § 1.336-2 Availability, mechanics, and consequences of section 336(e) election.
- § 1.336-3 Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition.
- § 1.336-4 Adjusted grossed-up basis.
- § 1.336-5 Applicability dates.