# Prop. Treas. Reg. § 1.1361-0: Table of contents.

Proposed regulation, not in force. REG-143326-05, 72 FR 55132, published 2007-09-28 <https://www.federalregister.gov/documents/2007/09/28/E7-18987/s-corporation-guidance-under-ajca-of-2004-and-goza-of-2005>. Interprets 26 U.S.C. § 1361.

Par. 2 . Section 1.1361-0 is amended by adding a new entry in the table of contents for § 1.1361-1(e)(3) to read as follows:

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§ 1.1361-1 S Corporation defined.

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(e) * * *

(3) Special rules relating to stock owned by members of a family.