Par. 8 . Section 1.1366-0 is amended by adding new entries in the table of contents for § 1.1366-2(a)(5)(i) through (iii) to read as follows:
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§ 1.1366-2 Limitations on deduction of passthrough items of an S corporation to its shareholders.
(a) * * *
(5) * * * (i) In general .
(ii) Exceptions for transfers of stock under section 1041(a) .
(iii) Examples .