26 CFR 1.34-1

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

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.34-1, § 1.34-1 Special rule for owners of certain business entities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/108692
Permanent ID: ys:prov:108692@1
SHA-256: b15c6fbd5f58d108f91cefb4b83b15e2494bb1ad58ca01729e6eaa1034704a56

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.