Section 1.897-5 - Corporate distributions(a)-(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