# Subchapter S Subsidiaries; Correction
> **IRS** · Correction to final regulations. · Published 2000-03-28 · Effective 2000-01-25 · 65 FR 16317
## Document
- **Document number:** 00-5242
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 16317
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-03-28
- **Effective date:** 2000-01-25
- **Treasury docket:** TD 8869
## Abstract

This document contains corrections to final regulations which were published in the Federal Register on Tuesday, January 25, 2000 (65 FR 3843), relating to the treatment of corporate subsidiaries of S corporations and interpret the rules added to the Internal Revenue Code by section 1308 of the Small Business Job Protection Act of 1996.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/28/00-5242/subchapter-s-subsidiaries-correction)
---
*AI Analytics · CC0 1.0*