Regulatory Text
26 C.F.R. § 1.34.1 — Special rule for owners of certain business entities.
§ 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]
Source: ecfr.gov · govinfo.gov — public domain
Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR26-SEC-1781FC
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
26 C.F.R. § 1.34.1
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
82867046b8b50a3e...
Semantic Edges
Pending — corpus passes queued
The regulatory text of 26 C.F.R. § 1.34.1 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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Title 26 — Internal Revenue
26 C.F.R. § 1.0.126 C.F.R. § 1.1.126 C.F.R. § 1.1.226 C.F.R. § 1.1.326 C.F.R. § 1.2.126 C.F.R. § 1.2.226 C.F.R. § 1.3.126 C.F.R. § 1.4.126 C.F.R. § 1.4.226 C.F.R. § 1.4.326 C.F.R. § 1.4.426 C.F.R. § 1.1h.126 C.F.R. § 1.1i.1T26 C.F.R. § 1.11.126 C.F.R. § 1.15.126 C.F.R. § 1.21.126 C.F.R. § 1.21.226 C.F.R. § 1.21.326 C.F.R. § 1.21.426 C.F.R. § 1.24.126 C.F.R. § 1.25.1T26 C.F.R. § 1.25.2T26 C.F.R. § 1.25.326 C.F.R. § 1.25.3T26 C.F.R. § 1.25.4T26 C.F.R. § 1.25.5T26 C.F.R. § 1.25.6T26 C.F.R. § 1.25.7T26 C.F.R. § 1.25.8T26 C.F.R. § 1.25A.0
26 C.F.R. — public domain
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