dockets: IRS-2007-0035

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2007-0035 IRS Section 1367 Regarding Open Account Debt Rulemaking 2014-03-10T19:28:02Z 0b000064802184f2 Not Assigned These proposed regulations provide rules regarding the definition of open account debt and the adjustments in basis of any indebtedness of an S corporation to a shareholder under Section 1367(b)(2) of the Internal Revenue Code (Code) for shareholder advances and repayments on advances of open account debt. The proposed regulations affect shareholders of S corporations and are necessary toprovide guidance needed to comply with the applicable tax law.     ["S Corporations", "Basis of Indebtedness", "Open Account Debt"]       CC:PSI:B03 {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["S Corporations", "Basis of Indebtedness", "Open Account Debt"], "modifyDate": "2014-03-10T19:28:02Z", "dkAbstract": "These proposed regulations provide rules regarding the definition of open account debt and the adjustments in basis of any indebtedness of an S corporation to a shareholder under Section 1367(b)(2) of the Internal Revenue Code (Code) for shareholder advances and repayments on advances of open account debt. The proposed regulations affect shareholders of S corporations and are necessary toprovide guidance needed to comply with the applicable tax law. ", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Section 1367 Regarding Open Account Debt\r\n", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "Not Assigned", "organization": "CC:PSI:B03", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064802184f2"} single_get

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