(DOWNLOAD) "Prohibited Allocations of Securities in an S Corporation (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library * Book PDF Kindle ePub Free

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eBook details

• Title: Prohibited Allocations of Securities in an S Corporation (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
• Author : The Law Library
• Release Date : January 06, 2018
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 154 KB

Description

The Law Library presents the complete text of the Prohibited Allocations of Securities in an S Corporation (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final regulations that provide guidance concerning requirements under section 409(p) of the Internal Revenue Code for employee stock ownership plans (ESOPs) holding stock of Subchapter S corporations. These final regulations generally affect plan sponsors of, and participants in, ESOPs holding stock of Subchapter S corporations.

This ebook contains:
- The complete text of the Prohibited Allocations of Securities in an S Corporation (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure

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