# Subchapter S Subsidiaries; Correction
> **IRS** · Correcting amendment. · Published 2002-10-24 · 67 FR 65312
## Document
- **Document number:** 02-27042
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 65312
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-10-24
- **Treasury docket:** TD 8869
## Abstract

This document contains corrections to final regulations (TD 8869), 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/10/24/02-27042/subchapter-s-subsidiaries-correction)
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