# Treas. Reg. § 1.737-5: Effective dates.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.737-5>. Interprets 26 U.S.C. § 737.

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]