Department of the Treasury July 23, 2014 – Federal Register Recent Federal Regulation Documents
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Basis of Indebtedness of S Corporations to Their Shareholders
This document contains final regulations relating to basis of indebtedness of S corporations to their shareholders. These final regulations provide that S corporation shareholders increase their basis of indebtedness of the S corporation to the shareholder only if the indebtedness is bona fide, which is determined under general Federal tax principles and depends upon all of the facts and circumstances. These final regulations affect shareholders of S corporations.
Partnerships; Start-Up Expenditures; Organization and Syndication Fees
This document contains final regulations concerning the deductibility of start-up expenditures and organizational expenses for partnerships. The final regulations provide guidance regarding the deductibility of start-up expenditures and organizational expenses for partnerships following a termination of a partnership under section 708(b)(1)(B). These final regulations affect partnerships that undergo section 708(b)(1)(B) terminations and their partners.
Pricing for the 2014 National Baseball Hall of Fame Young Collectors Set
The United States Mint is announcing a price of $24.95 for the 2014 National Baseball Hall of Fame Young Collectors Set.
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