The regulations provide definitions and special rules under Code section 1377 which affect S corporations and their shareholders.
The latest form for PS-268-82 (TD 8696) Definitions Under Subchapter S of the Internal Revenue Code expires 2020-11-30 and can be found here.
Document Name |
---|
Supporting Statement A |
Approved without change |
Extension without change of a currently approved collection | 2017-07-17 | |
Approved without change |
Extension without change of a currently approved collection | 2014-04-24 | |
Approved without change |
Extension without change of a currently approved collection | 2011-02-25 | |
Approved without change |
Extension without change of a currently approved collection | 2008-01-17 | |
Approved without change |
Extension without change of a currently approved collection | 2004-12-27 | |
Approved without change |
Extension without change of a currently approved collection | 2001-12-10 | |
Approved without change |
Extension without change of a currently approved collection | 1998-10-19 | |
Approved without change |
No material or nonsubstantive change to a currently approved collection | 1996-07-20 | |
Approved without change |
New collection (Request for a new OMB Control Number) | 1995-06-20 |