26 C.F.R. § 1.34-1. - § 1.34-1 Special Rule for Owners of Certain Business Entities.

Current as of January 1, 1970

Section 1.34-1 - § 1.34-1 Special Rule for Owners of Certain Business Entities.Section 1.34-1 - § 1.34-1 Special Rule for Owners of Certain Business Entities.

Section 1.32-3 - § 1.32-3 Eligibility Requirements After Denial of the Earned Income Credit.Section 1.35-1 - § 1.35-1 Partially Tax-exempt Interest Received by Individuals.

§ 1.34-1 Special rule for owners of certain business entities.

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.

[T.D. 9356, 72 FR 45893, Aug. 16, 2007]

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