Finanse publiczne · 23.12.1996

Definitions Under Subchapter S of the Internal Revenue Code

This document contains final regulations for S corporations and their shareholders relating to the definitions and the special rule provided in section 1377 of the Internal Revenue Code. The final regulations reflect changes to the law made by the Subchapter S Revision Act of 1982 and the Small Business Job Protection Act of 1996. These final regulations are necessary to provide guidance for taxpayers to comply with the law.

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

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