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TREAS/IRS RIN: 1545-BE95 Publication ID: Fall 2008 
Title: S Corporation Guidance Under American Jobs Creation Act of 2004 
Abstract: These regulations revise S corporation regulations under section 1361 and other affected code sections to reflect provisions of (AJCA) "American Jobs Creation Act of 2004" & (GOZA) Gulf Opportunity Zone Act, including family shareholder rules under Act section 231; also update or replace obsolete references in regulations. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 1361 and 1362    26 USC 1366    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/28/2007  72 FR 55132   
NPRM Comment Period End  12/27/2007    
Public Hearing  01/16/2008    
Public Hearing Cancelled  01/07/2008  73 FR 1131   
Final Action Completed by TD 9422  08/14/2008  73 FR 47526   
Additional Information: REG-143326-05 Drafting attorney: Charles J. Langley (202) 622-3060 Reviewing attorney: Bradford R. Poston (202) 622-3060 Treasury attorney: William Bowers (202) 622-5721 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Amanda Dunlap
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5314,
Washington, DC 20224
Phone:202 317-6855
Fax:855 591-7869
Email: amanda.f.dunlap@irscounsel.treas.gov