26 CFR - Internal Revenue

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There are 39 Updates appearing in the Federal Register for Title 26. View below or at eCFR (GPOAccess)

Title 26 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-07-23; vol. 79 # 141 - Wednesday, July 23, 2014
    1. 79 FR 42675 - Basis of Indebtedness of S Corporations to Their Shareholders
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These final regulations are effective July 23, 2014. Applicability Date: These final regulations apply to indebtedness between an S corporation and its shareholder resulting from any transaction occurring on or after July 23, 2014.
      26 CFR Part 1

Title 26 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to Title 26 after this date.

  • 2014-07-23; vol. 79 # 141 - Wednesday, July 23, 2014
    1. 79 FR 42675 - Basis of Indebtedness of S Corporations to Their Shareholders
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These final regulations are effective July 23, 2014. Applicability Date: These final regulations apply to indebtedness between an S corporation and its shareholder resulting from any transaction occurring on or after July 23, 2014.
      26 CFR Part 1