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IRS Provides Guidance on EGTRRA Changes to ESOP Dividend Deduction Rules, Allocation of S Corp Stock
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 18, 2001 IRS Notice 2002-2. "This notice provides guidance in question and answer format regarding the changes made to Section 404(k) of the Internal Revenue Code ... by Section 662 of [EGTRRA]. This notice also provides guidance on the effective date of Section 409(p) of the Code, as added by Section 656 of EGTRRA, regarding the allocation of stock in an S corporation held by an employee stock ownership plan." MORE >> |
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