# Passthrough of Items of an S Corporation to Its Shareholders; Correction
> **IRS** · Correction of Correction to final regulations. · Published 2000-03-28 · Effective 1999-12-22 · 65 FR 16318
## Document
- **Document number:** 00-6693
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 16318
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/28/00-6693/passthrough-of-items-of-an-s-corporation-to-its-shareholders-correction)
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