# Treas. Reg. § 1.897-5: Corporate distributions.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.897-5>. Interprets 26 U.S.C. § 897.

(a)-(d)(1)(iii)(E) [Reserved]. For further guidance, see § 1.897-5T(a) through (d)(1)(iii)(E). 

(d)(1)(iii)(F) Identification by name and address of the distributee or transferee, including the distributee's or transferee's taxpayer identification number; 

(d)(1)(iii)(G) through (d)(4) [Reserved]. For further guidance, see § 1.897-5T(d)(1)(iii)(G) through (d)(4). 

(e) Effective date. This section is applicable to transfers and distributions after November 3, 2003. 

[T.D. 9082, 68 FR 46083, Aug. 5, 2003]