§ 1.336-5 - Applicability dates.

§ 1.336-5 Effective/applicability dates.

Cross Reference

Link to an amendment published at 87 FR 324, Jan. 4, 2022.

The

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 are effective apply on and after January 19, 2017.

[T.D. 9619, 78 FR 28474, May 15, 2013, as amended by

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. 98119959, 82 87 FR 6237324, Jan. 194, 20172022]