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Publisher 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

GENRE
Professional & Technical
RELEASED
2018
November 6
LANGUAGE
EN
English
LENGTH
51
Pages
PUBLISHER
The Law Library
SELLER
FB Editions
SIZE
154.1
KB

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