Treasury Regulations · 26 CFR
§ 1.737-5. Effective 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. § 737
Cite as 26 CFR § 1.737-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 26, 2005 by T.D. 9207
- Issued under
- 26 U.S.C. § 737
- Length
- 58 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
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.
[T.D. 9207, 70 FR 30342, May 26, 2005]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
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. 9207 (70 FR 30342)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Distributions by a partnership