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2010-09-24
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Passthrough of Items of an S Corporation to Its Shareholders; Correction
Rules and Regulations
D09002ee1bdfaeebb
D09002ee1bdfaef4a
United States
Department of the Treasury
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United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains a correction to a correction to final regulations which was published in the Federal Register on Thursday, March 9, 2000 (65 FR 12471), relating to the passthrough of items of an S corporation to its shareholders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation.
65 FR 16318
https://www.govinfo.gov/app/details/FR-2000-03-28/00-6693
00-6693
fr28mr00-16
RIN 1545-AT52
4830-01-U
TD 8852
https://www.govinfo.gov/app/details/FR-2000-03-28/00-6693
https://www.govinfo.gov/content/pkg/FR-2000-03-28/html/00-6693.htm
https://www.govinfo.gov/content/pkg/FR-2000-03-28/pdf/00-6693.pdf
2 p.
16318
16319
65 FR 16318
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-AT52
RIN 1545-AT52
Passthrough of Items of an S Corporation to Its Shareholders; Correction; Federal Register Vol. 65, Issue
RULE
00-6693
DEPARTMENT OF THE TREASURY
Internal Revenue Service
1999-12-22
TD 8852
4830-01-U
00-6693
Correction of Correction to final regulations.
This document contains a correction to a correction to final regulations which was published in the Federal Register on Thursday, March 9, 2000 (65 FR 12471), relating to the passthrough of items of an S corporation to its shareholders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation.
This correction is effective December 22, 1999.
Martin Schaffer, Deane Burke, or David Shulman at (202) 622-3070, or Brenda Stewart at (202) 622-3120 (not toll-free numbers).
Federal Register
Vol. 65, no. 60
Office of the Federal Register, National Archives and Records Administration
2000-03-28
continuing
daily
deposited
born digital
222 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2000-03-28
P0b002ee180a04497
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr28mr00
https://www.govinfo.gov/app/details/FR-2000-03-28
https://www.govinfo.gov/content/pkg/FR-2000-03-28/pdf/FR-2000-03-28.pdf
https://www.govinfo.gov/content/pkg/FR-2000-03-28/xml/FR-2000-03-28.xml
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2010-09-24
2023-05-05
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FR-2000-03-28
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