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Bulletin No. 2005-51 December 19, 2005

Internal Revenue Bulletin 2005-51 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2005–91, page 1164. This notice informs taxpayers that guidance will be issued regarding the election to treat members of a family as a single S corporation shareholder provided in section 1361(c)(1) of the Code, which was created by the American Jobs Creation Act of 2004. Taxpayers may rely on guidance described in the notice until actual guidance is issued.

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▸Contents — Internal Revenue Bulletin 2005-51
Internal Revenue Bulletin 2005-51

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