Definitions Under Subchapter S of the Internal Revenue Code

tax-irs · IRS · Rule · Published 1996-12-23 · Effective 1997-01-01 · 61 FR 67454

Document

Document number: 96-31966
Federal Register citation: 61 FR 67454
CFR reference: 26 CFR 1
Type: Rule
Action: Final and temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1996-12-23
Effective date: 1997-01-01
Treasury docket: TD 8696

Abstract

This document contains final regulations for S corporations and their shareholders relating to the definitions and the special rule provided in section 1377 of the Internal Revenue Code. The final regulations reflect changes to the law made by the Subchapter S Revision Act of 1982 and the Small Business Job Protection Act of 1996. These final regulations are necessary to provide guidance for taxpayers to comply with the law.

Source

Authoritative: Federal Register document
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