federal_register: 2014-17336

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

This data as json

document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2014-17336 Basis of Indebtedness of S Corporations to Their Shareholders Rule This document contains final regulations relating to basis of indebtedness of S corporations to their shareholders. These final 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, which is determined under general Federal tax principles and depends upon all of the facts and circumstances. These final regulations affect shareholders of S corporations. 2014-07-23 2014 7 https://www.federalregister.gov/documents/2014/07/23/2014-17336/basis-of-indebtedness-of-s-corporations-to-their-shareholders https://www.govinfo.gov/content/pkg/FR-2014-07-23/pdf/2014-17336.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations relating to basis of indebtedness of S corporations to their shareholders. These final regulations provide that S corporation shareholders increase their basis of indebtedness of the S corporation to the...  

Links from other tables