Title 26

SECTION 1.336-5

1.336-5 Effective/applicability dates.

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 are effective on and after January 19, 2017.

[T.D. 9619, 78 FR 28474, May 15, 2013, as amended by T.D. 9811, 82 FR 6237, Jan. 19, 2017]