(NOT-114860-20) S Corporation Guidance under Section 958 (Rules for Determining Stock Ownership)
TD 9866 (REG-951A) and Notice 2020-69 (S Corporation Guidance under Section 958 (Rules for Determining Stock Ownership) and Guidance Regarding the Treatment of Qualified Improvement Property under the
OMB: 1545-2291
IC ID: 243396
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