{"data":{"id":"us/26-cfr-1.737-5","jurisdiction":"us","citation":"26 CFR 1.737-5","heading":"-5 Effective dates.","body":"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.","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":"8a9d3a5b6722645fb36c86ecf67437ed5a1fcdb60e3d796b2f72c2433524eb9d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.737-4","next":"us/26-cfr-1.741-1"},"notice":"GroundRules: Original legal text. Not legal advice."}