Documentos de Académico
Documentos de Profesional
Documentos de Cultura
26 CFR Part 1
[TD 8842]
RIN 1545-AW32
76(b)(6)(i).
SUPPLEMENTARY INFORMATION:
Special Analyses
Drafting Information
meaning of §1.1502-1(h)).
* * * * *
(b)(1)(ii)(A)(1) is added.
(b)(1)(ii)(A)(1) is revised.
(b)(2)(vi).
follows:
c. Example 7 is added.
(b) * * * (1) * * *
changes, and its tax year ends for all Federal income tax
day. * * *
election is effective. S’s tax year ends for all Federal income
10, 1999.
* * * * *
(2) * * *
* * * * *
applying paragraph (c) of this section, the due date for the
(5) * * *
* * * * *
Approved: