1.897-5—Corporate distributions.
(a)
through (d)(1)(iii)(E) [Reserved]. For further guidance, see § 1.897-5T(a) through (d)(1)(iii)(E).
(d)
(1)
(F) Identification by name and address of the distributee or transferee, including the distributee's or transferee's taxpayer identification number;
(d)
(1)
(G) through (d)(4) [Reserved]. For further guidance, see § 1.897-5T(d)(1)(iii)(G) through (d)(4).
(e) Effective date.
This section is applicable to transfers and distributions after November 3, 2003.