federal_register: E6-14004

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

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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
E6-14004 Effect of Election on Corporation Proposed Rule These proposed regulations clarify that if a bank is an S corporation within the meaning of section 1361(a)(1), its status as an S corporation does not affect the applicability of the special rules for banks under the Internal Revenue Code. 2006-08-24 2006 8 https://www.federalregister.gov/documents/2006/08/24/E6-14004/effect-of-election-on-corporation https://www.govinfo.gov/content/pkg/FR-2006-08-24/pdf/E6-14004.pdf Treasury Department; Internal Revenue Service 497,254 These proposed regulations clarify that if a bank is an S corporation within the meaning of section 1361(a)(1), its status as an S corporation does not affect the applicability of the special rules for banks under the Internal Revenue Code. 1545-BF24

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