Notice 97-19, 1997-1 C.B. 394, as modified by Notice 98-34, 1998-2 C.B. 29, and as…

part by Notice 2005-36, 2005-1 C.B. 1007.

December 30, 2024 100 Bulletin No. 2025–1

1059(c)(4) Fair market value of stock for purposes of election

1362(b)(5) and 1362(f) Relief for late S corporation and related elections under certain circumstances

1362(b)(5) and 301.7701-3 Automatic extensions of time for late S corporation election and late corporate entity classification

1.1502-13(e)(3) Consent to treat intercompany transactions on a separate entity basis and revocation of this consent

1.1502-75(b) Consent to Be Included in a Consolidated Income Tax Return

1.1502-76(a)(1) Consent to file a consolidated return where member(s) of the affiliated group use a 52-53 week taxable year

1504(a)(3)(A) and (B) Waiver of application of § 1504(a)(3)(A) for certain corporations

1552 Consent to elect or change method of allocating affiliated group's consolidated Federal income tax liability

2642 Allocations of generation-skipping transfer tax exemption

2652(a)(3) Reverse qualified terminable interest property elections

4980B Failure to satisfy continuation coverage requirements of group health plans