Finance & markets · 11/04/1994Updated: 10/15/2026 · 1 min read
Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders
Summary
The Internal Revenue Service (IRS) has issued guidance on adjustments to the basis of stock and indebtedness to shareholders of S corporations and the treatment of distributions by S corporations to shareholders.
Original source language: Federal Register — Department of the TreasuryOpen original release →