Finanse publiczne · 3.01.1994

Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders

The US Internal Revenue Service has released final regulations under sections 1367 and 1368 of the Internal Revenue Code, affecting S corporations and their shareholders.

Source: Federal Register — Department of the TreasuryOpen original release →

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