[Code of Federal Regulations]
[Title 26, Volume 11]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1377-3]

[Page 782]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1377-3  Effective dates.

    Section 1.1377-1 and 1.1377-2 apply to taxable years of an S 
corporation beginning after December 31, 1996, except that Sec. 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]