# Definition of an S Corporation; Correction
> **IRS** · Correction to final regulations. · Published 1995-11-27 · Effective 1995-07-21 · 60 FR 58234
## Document
- **Document number:** 95-28801
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 58234
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-11-27
- **Effective date:** 1995-07-21
- **Treasury docket:** TD 8600
## Abstract

This document contains a correction to final regulations [TD 8600] which were published in the Federal Register for Friday, July 21, 1995 (60 FR 37578). The final regulations relate to the definition of an S corporation.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/11/27/95-28801/definition-of-an-s-corporation-correction)
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