Sections 1.737-1, 1.737-2, 1.737-3, and 1.737-4 apply to distributions by a partnership to a partner on or after January 9, 1995, except that Sec. 1.737-2(d)(3)(iv) applies to distributions by a partnership to a partner on or after June 24, 2003. [T.D. 9207, 70 FR 30342, May 26, 2005]
transfers of interests in a partnership