26 C.F.R. § 1.897-5 Corporate distributions.
Title 26 - Internal Revenue
(a) through (d)(1)(iii)(E) [Reserved]. For further guidance, see §1.897–5T(a) through (d)(1)(iii)(E). (d)(1)(iii)(F) Identification by name and address of the distributee or transferee, including the distributee's or transferee's taxpayer identification number; (d)(1)(iii)(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. [T.D. 9082, 68 FR 46083, Aug. 5, 2003]
Title 26: Internal Revenue
PART 1—INCOME TAXES
miscellaneous provisions
§ 1.897-5 Corporate distributions.