United States Government Publishing Office
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United States
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FR
Regulatory Information
2019_register
executive
2019-11-07
article
Eligible Terminated S Corporations
Proposed Rules
D09002ee1c12135f0
D09002ee1c1213656
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This notice of proposed rulemaking provides rules regarding the definition of an eligible terminated S corporation (ETSC). In addition, these proposed regulations provide rules relating to distributions of money by an ETSC after the post-termination transition period (PTTP). Finally, these proposed regulations revise current regulations to extend the treatment of distributions of money during the PTTP to all shareholders of the corporation and to update and clarify the allocation of current earnings and profits to distributions of money and other property. These proposed regulations would affect certain C corporations and the shareholders of such corporations.
84 FR 60011
https://www.govinfo.gov/app/details/FR-2019-11-07/2019-24098
2019-24098
fr07no19-16
RIN 1545-BP20
4830-01-P
REG-131071-18
https://www.govinfo.gov/app/details/FR-2019-11-07/2019-24098
https://www.govinfo.gov/content/pkg/FR-2019-11-07/html/2019-24098.htm
https://www.govinfo.gov/content/pkg/FR-2019-11-07/pdf/2019-24098.pdf
Income Taxes
Reporting and Recordkeeping Requirements
15 p.
60011
60025
84 FR 60011
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BP20
RIN 1545-BP20
Eligible Terminated S Corporations; Federal Register Vol. 84, Issue
PRORULE
2019-24098
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2019-12-23
REG-131071-18
4830-01-P
2019-24098
Notice of proposed rulemaking.
This notice of proposed rulemaking provides rules regarding the definition of an eligible terminated S corporation (ETSC). In addition, these proposed regulations provide rules relating to distributions of money by an ETSC after the post-termination transition period (PTTP). Finally, these proposed regulations revise current regulations to extend the treatment of distributions of money during the PTTP to all shareholders of the corporation and to update and clarify the allocation of current earnings and profits to distributions of money and other property. These proposed regulations would affect certain C corporations and the shareholders of such corporations.
Comments and requests for a public hearing must be received by December 23, 2019.
Concerning proposed regulations Sec. Sec. 1.481-5, 1.481-6, 1.1377-2, and 1.1377-3, Margaret Burow or Michael Gould at (202) 317-5279; concerning proposed regulations Sec. Sec. 1.1371-1 and 1.1371-2, Aglaia Ovtchinnikova at (202) 317- 6975, Kevin M. Jacobs at (202) 317-5332, or Margaret Burow or Michael Gould at (202) 317-5279; concerning proposed regulation Sec. 1.316-2, Aglaia Ovtchinnikova at (202) 317-6975 or Kevin M. Jacobs at (202) 317- 5332; concerning submissions and the hearing, Regina Johnson at (202) 317-6901 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Eligible Terminated S Corporations,
http://www.regulations.gov
https://www.irs.gov/pub/irs-soi/13coccr.pdf
https://www.irs.gov/pub/irs-soi/18databk.pdf
https://www.regulations.gov
Federal Register
Vol. 84, no. 216
Office of the Federal Register, National Archives and Records Administration
2019-11-07
continuing
daily
deposited
born digital
397 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2019-11-07
P0b002ee1a383add5
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr07no19
https://www.govinfo.gov/app/details/FR-2019-11-07
https://www.govinfo.gov/content/pkg/FR-2019-11-07/pdf/FR-2019-11-07.pdf
https://www.govinfo.gov/content/pkg/FR-2019-11-07/xml/FR-2019-11-07.xml
fdlp
59917
60305
DGPO
2019-11-07
2023-09-29
FR-2019-11-07
machine generated
eng
FR
FR-2019-11-07
84
216