§ 1.367(b)-12(a) In general. This section applies to distributions with respect to, or a disposition of, stock—
§ 1.367(b)-12(a)(1) To which, in connection with an exchange occurring before February 23, 2000, an amount has been attributed pursuant to § 7.367(b)-9 or 7.367(b)-10 of this chapter (as in effect prior to February 23, 2000, see 26 CFR part 1 revised as of April 1, 1999); or
§ 1.367(b)-12(a)(2) In respect of which, before February 23, 2000, an amount has been included in income or added to earnings and profits pursuant to § 7.367(b)-7 or § 7.367(b)-10 of this chapter (as in effect prior to February 23, 2000, see 26 CFR part 1 revised as of April 1, 1999).
§ 1.367(b)-12(b) Applicable rules. See § 7.367(b)-12(b) through (e) of this chapter (as in effect prior to January 11, 2001, see 26 CFR part 1 revised as of April 1, 2000) for purposes of applying paragraph (a) of this section.
§ 1.367(b)-12(c) Effective date. This section applies to distributions or dispositions that occur on or after January 11, 2001.