# Prop. Treas. Reg. § 1.1366-0: [Amended]

Proposed regulation, not in force. REG-134042-07, 77 FR 34884, published 2012-06-12 <https://www.federalregister.gov/documents/2012/06/12/2012-14188/basis-of-indebtedness-of-s-corporations-to-their-shareholders>. Interprets 26 U.S.C. § 1366.

Par. 3. Section 1.1366-0 is amended by: 1. Redesignating paragraphs (a)(2), (a)(3), (a)(4), (a)(5), and (a)(6) as paragraphs (a)(3), (a)(4), (a)(5), (a)(6), and (a)(7) in the table of contents for § 1.1366-2, respectively, and adding a new paragraph (a)(2). 2. Revising the title of § 1.1366-5 in the table of contents. The additions read as follows:

* * * * *