{"data":{"id":"us/26-cfr-1.336-5","jurisdiction":"us","citation":"26 CFR 1.336-5","heading":"-5 Applicability dates.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"e8f96aa6fc1b2eda500b397082fc25b16e8281b731dd1711f30fd4b88aa92adc","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.336-4","next":"us/26-cfr-1.337-1"},"notice":"GroundRules: Original legal text. Not legal advice."}