CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.1366-5—Effective/applicability date.

1.1366-5—Effective/applicability date.

Sections 1.1366-1 through 1.1366-4 apply to taxable years of an S corporation beginning on or after August 18, 1998. Sections 1.1366-2(a)(5)(i), (ii) and (iii) are effective on August 14, 2008.

Code of Federal Regulations

[T.D. 8852, 64 FR 71648, Dec. 22, 1999, as amended by T.D. 9422, 73 FR 47531, Aug. 14, 2008]