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Treasury Regulations · 26 CFR

§ 1.1367-3. Effective/Applicability date.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 1367

Cite as 26 CFR § 1.1367-3

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
October 20, 2008 by T.D. 9428
Last amended
July 23, 2014 by T.D. 9682
Issued under
26 U.S.C. § 1367
Length
169 words · about 1 min to read
Cross-references
cites 0 Code sections and 0 regulations; cited by 1

Section 1.1367-2(a), (c)(2), (d)(2), and (e) Example 6, Example 7, and Example 8 apply to any shareholder advances to the S corporation made on or after October 20, 2008 and repayments on those advances by the S corporation. The rules that apply with respect to shareholder advances to the S corporation made before October 20, 2008, are contained in § 1.1367-3 in effect prior to October 20, 2008. (See 26 CFR part 1 revised as of April 1, 2007.) Shareholders have the option to apply these rules to shareholder advances to the S corporation made before October 20, 2008, and repayments on those advances by the S corporation. Section 1.1367-1(h), Example 5(iii) applies on and after July 23, 2014. The rules that apply before July 23, 2014 are contained in § 1.1367-3 in effect prior to July 23, 2014 (see 26 CFR part 1 revised as of April 1, 2014).

[T.D. 9428, 73 FR 62203, Oct. 20, 2008, as amended by T.D. 9682, 79 FR 42678, July 23, 2014]

Other regulations under § 1367

Cross-references

Computed from the citations in the text of 26 CFR.

Cited by 1 other regulation

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 9682 (79 FR 42678)
  2. Issued by T.D. 9428 (73 FR 62203)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Small Business Corporations and Their Shareholders

Nearby sections