# Passthrough of Items of an S Corporation to its Shareholders; Correction
> **IRS** · Correction to final regulations. · Published 2000-03-09 · Effective 1999-12-22 · 65 FR 12471
## Document
- **Document number:** 00-5244
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 12471
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/09/00-5244/passthrough-of-items-of-an-s-corporation-to-its-shareholders-correction)
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