federal_register: E8-18782

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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
E8-18782 S Corporation Guidance Under AJCA of 2004 and GOZA of 2005 Rule This document contains final regulations that provide guidance regarding certain changes made to the rules governing S corporations under the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005. The final regulations replace obsolete references in the current regulations and allow taxpayers to make proper use of the provisions that made changes to prior law. The final regulations include guidance on the S corporation family shareholder rules, the definitions of "powers of appointment" and "potential current beneficiaries" (PCBs) with regard to electing small business trusts (ESBTs), the allowance of suspended losses to the spouse or former spouse of an S corporation shareholder, and relief for inadvertently terminated or invalid qualified subchapter S subsidiary (QSub) elections. The final regulations affect S corporations and their shareholders. 2008-08-14 2008 8 https://www.federalregister.gov/documents/2008/08/14/E8-18782/s-corporation-guidance-under-ajca-of-2004-and-goza-of-2005 https://www.govinfo.gov/content/pkg/FR-2008-08-14/pdf/E8-18782.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance regarding certain changes made to the rules governing S corporations under the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005. The final regulations replace...  

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