26 CFR § 1.1377-3
Effective dates
June 25, 2020
Section 1.1377-1 and 1.1377-2 apply to taxable years of an S corporation beginning after December 31, 1996, except that §1.1377-1(a)(2)(iii), and (c) Example 3 are applicable for taxable years beginning on and after May 14, 2002.
[T.D. 8994, 67 FR 34401, May 14, 2002]
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