Code of Federal Regulations Title 26. Internal Revenue § 26.1.34–1 Special rule for owners of certain business entities
Current as of October 02, 2022 | Updated by FindLaw Staff
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Amounts payable under sections 6420, 6421, and 6427 to a business entity that is treated as separate from its owner under § 1.1361–4(a)(8) (relating to certain qualified subchapter S subsidiaries) or § 301.7701–2(c)(2)(v) of this chapter (relating to certain wholly-owned entities) are, for purposes of section 34, treated as payable to the owner of that entity.
Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.34–1 Special rule for owners of certain business entities - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-34-1/
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