Prohibited Allocations of Securities in an S Corporation

tax-irs · IRS · Rule · Published 2006-12-20 · Effective 2006-12-20 · 71 FR 76134

Document

Document number: E6-21669
Federal Register citation: 71 FR 76134
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2006-12-20
Effective date: 2006-12-20
Treasury docket: TD 9302

Abstract

This document contains final regulations that provide guidance concerning requirements under section 409(p) of the Internal Revenue Code for employee stock ownership plans (ESOPs) holding stock of Subchapter S corporations. These final regulations generally affect plan sponsors of, and participants in, ESOPs holding stock of Subchapter S corporations.

Source

Authoritative: Federal Register document
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