federal_register: 2012-14188

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-14188 Basis of Indebtedness of S Corporations to Their Shareholders Proposed Rule This document contains proposed regulations relating to basis of indebtedness of S corporations to their shareholders. These proposed regulations provide that S corporation shareholders increase their basis of indebtedness of the S corporation to the shareholder only if the indebtedness is bona fide. The proposed regulations affect shareholders of S corporations. This document also provides notice of a public hearing on these proposed regulations. 2012-06-12 2012 6 https://www.federalregister.gov/documents/2012/06/12/2012-14188/basis-of-indebtedness-of-s-corporations-to-their-shareholders https://www.govinfo.gov/content/pkg/FR-2012-06-12/pdf/2012-14188.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to basis of indebtedness of S corporations to their shareholders. These proposed regulations provide that S corporation shareholders increase their basis of indebtedness of the S corporation to the...  

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