Prohibited Allocations of Securities in an S Corporation; Correction
other · IRS · Rule · Published 2005-03-08 · Effective 2004-12-17 · 70 FR 11121
Document
Document number
05-4506
Federal Register citation
70 FR 11121
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2005-03-08
Effective date
2004-12-17
Treasury docket
TD 9164
Abstract
This document corrects temporary regulations (TD 9164) that were published in the Federal Register on Friday, December 17, 2004 (69 FR 75455) concerning requirements for employee stock ownership plans (ESOPs) holding stock of Subchapter S corporations.