CFR 26-1.336-5-2013
Internal Revenue. Part1:Income taxes(continued). Section1.336-5:Effective/applicability date.

Standard No.

CFR 26-1.336-5-2013

Release Date

2013

Published By

US-CFR-file

Latest

CFR 26-1.336-5-2013

Scope

The provisions of §§ 1.336–1 through1.336–4 apply to any qualified stock disposition for which the disposition date is on or after May 15, 2013.

CFR 26-1.336-5-2013 history

• 2013 CFR 26-1.336-5-2013 Internal Revenue. Part1:Income taxes(continued). Section1.336-5:Effective/applicability date.