# Prop. Treas. Reg. § 1.1366-0: 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. § 1366.

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 .