Finanse publiczne · 12.07.1995

Definitions Under Subchapter S of the Internal Revenue Code

This document contains proposed regulations for S corporations and their shareholders relating to the definitions and the special rule provided in section 1377 of the Internal Revenue Code of 1986. The proposed regulations reflect changes to the law made by the Subchapter S Revision Act of 1982. The proposed regulations are necessary to provide guidance needed by taxpayers to comply with the law.