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Regulatory Information
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executive
2011-07-28
article
Electing Small Business Trust
Rules and Regulations
D09002ee1bdef82b3
D09002ee1bdef8330
United States
Department of the Treasury
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org
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 final regulations relating to the qualification and treatment of electing small business trusts (ESBTs). The final regulations interpret the rules added to the Internal Revenue Code (Code) by section 1302 of the Small Business Job Protection Act of 1996, section 1601 of the Taxpayer Relief Act of 1997, and section 316 of the Community Renewal Tax Relief Act of 2000. In addition, the final regulations provide that an ESBT, or a trust described in section 401(a) of the Code or section 501(c)(3) of the Code and exempt from taxation under section 501(a) of the Code, is not treated as a deferral entity for purposes of Sec. 1.444-2T. The final regulations affect S corporations and certain trusts that own S corporation stock.
67 FR 34388
https://www.govinfo.gov/app/details/FR-2002-05-14/02-11791
02-11791
fr14my02-5
RIN 1545-AU76
4830-01-P
TD 8994
https://www.govinfo.gov/app/details/FR-2002-05-14/02-11791
https://www.govinfo.gov/content/pkg/FR-2002-05-14/html/02-11791.htm
https://www.govinfo.gov/content/pkg/FR-2002-05-14/pdf/02-11791.pdf
Income Taxes
Reporting and Recordkeeping Requirements
14 p.
34388
34401
67 FR 34388
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Code of Federal Regulations
Title 26 Part 602
26 CFR Part 602
Regulation Identification Number 1545-AU76
RIN 1545-AU76
Electing Small Business Trust; Federal Register Vol. 67, Issue
RULE
02-11791
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2002-05-14
TD 8994
4830-01-P
02-11791
Final regulations and removal of temporary regulations.
This document contains final regulations relating to the qualification and treatment of electing small business trusts (ESBTs). The final regulations interpret the rules added to the Internal Revenue Code (Code) by section 1302 of the Small Business Job Protection Act of 1996, section 1601 of the Taxpayer Relief Act of 1997, and section 316 of the Community Renewal Tax Relief Act of 2000. In addition, the final regulations provide that an ESBT, or a trust described in section 401(a) of the Code or section 501(c)(3) of the Code and exempt from taxation under section 501(a) of the Code, is not treated as a deferral entity for purposes of Sec. 1.444-2T. The final regulations affect S corporations and certain trusts that own S corporation stock.
Effective Date: These regulations are effective May 14, 2002.
Concerning the final regulations, Bradford Poston or James A. Quinn, (202) 622-3060; specifically concerning Sec. 1.444-4, Michael F. Schmit, (202) 622-4960 (not toll- free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Electing small business trusts,
Federal Register
Vol. 67, no. 93
Office of the Federal Register, National Archives and Records Administration
2002-05-14
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213 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2002-05-14
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0097-6326
0042-1219
0364-1406
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000582072
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https://www.govinfo.gov/app/details/FR-2002-05-14
https://www.govinfo.gov/content/pkg/FR-2002-05-14/pdf/FR-2002-05-14.pdf
https://www.govinfo.gov/content/pkg/FR-2002-05-14/xml/FR-2002-05-14.xml
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2011-07-28
2023-05-04
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FR-2002-05-14
67
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