Passthrough of Items of an S Corporation to its Shareholders; Correction
other · IRS · Rule · Published 2000-03-09 · Effective 1999-12-22 · 65 FR 12471
Document
Document number
00-5244
Federal Register citation
65 FR 12471
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-03-09
Effective date
1999-12-22
Abstract
This document contains corrections to final regulations which were published in the Federal Register on Wednesday, December 22, 1999 (64 FR 71641), relating to the passthrough of items of an S corporation to its shareholders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation.