Regulations: final Regs. issued on S Corp. DOI income exclusion and tax attributes.

Authors :: Nevius, Alistair M.
Source :: The Tax Adviser. January, 2010, Vol. 41 Issue 1, p5, 2 p.
Publication Year :: 2010
Abstract: On October 30, the IRS issued final regulations (T.D. 9469) governing how an S corporation reduces its tax attributes under Sec. 108(b) when the S corporation has discharge of indebtedness [...]

Subjects :: Extinguishment of debts -- Taxation -- Laws, regulations and rules
S corporations -- Taxation -- Laws, regulations and rules
Tax exclusion -- Laws, regulations and rules
Tax deductions -- Laws, regulations and rules
Government regulation
Internal Revenue Code (I.R.C. 108(a)-108(b))

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