26 C.F.R. § 1.1377-1T Pro rata share (temporary).
Title 26 - Internal Revenue
(a) through (b)(5)(i)(B) [Reserved]. For further guidance, see §1.1377–1(a) through (b)(5)(i)(B). (b)(5)(i)(C) The signature on behalf of the S corporation of an authorized officer of the corporation under penalties of perjury, except that for taxable years beginning after December 31, 2002, the election statement described in §1.1377–1(b)(5)(i) shall be verified, and the requirement of this paragraph (b)(5)(i)(C) is satisfied, by the signature on the Form 1120S filed by the S corporation. (b)(5)(i)(D) through (c) [Reserved]. For further guidance, see §1.1377–1(b)(5)(i) (D) through (c). [T.D. 9100, 68 FR 70706, Dec. 19, 2003]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Small Business Corporations and Their Shareholders
§ 1.1377-1T Pro rata share (temporary).
