Title
937--SCORPS 1205-1212
By
PageMaker 6.5
Description
S CORPORATIONS 1205 Tax Lawyer, Vol. 53, No. 4 S CORPORATIONS SUBMITTED BY THE COMMITTEE ON S CORPORATIONS: BRYAN P. COLLINS, COMMITTEE CHAIR; CAROL KULISH, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Regulations Pass-through of Items of an S Corporation to Its Shareholders Regulation sections 1.1366-1(a)(1) to 1.1366-5 provide guidance on the passthrroug of items of an S corporation to its shareholders. Regulations section 1.1366-1(a)(2) generally provides that income excludible under section...

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