Passthrough of Items of an S Corporation to Its Shareholders; Correction
other · IRS · Rule · Published 2000-03-28 · Effective 1999-12-22 · 65 FR 16318
Document
Document number
00-6693
Federal Register citation
65 FR 16318
CFR reference
26 CFR 1
Type
Rule
Action
Correction of Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-03-28
Effective date
1999-12-22
Treasury docket
TD 8852
Abstract
This document contains a correction to a correction to final regulations which was published in the Federal Register on Thursday, March 9, 2000 (65 FR 12471), 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.