PS-268-82 (TD 8696) Definitions Under Subchapter S of the Internal Revenue Code

OMB 1545-1462

OMB 1545-1462

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.

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