Regulatory Text
26 C.F.R. § 1.336.5 — Applicability dates.
§ 1.336-5 Applicability dates. 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. [T.D. 9959, 87 FR 324, Jan. 4, 2022] effects on corporation
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BS-CFR26-SEC-83B1E3
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Citation
26 C.F.R. § 1.336.5
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The regulatory text of 26 C.F.R. § 1.336.5 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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Title 26 — Internal Revenue
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