Treasury Regulations · 26 CFR
§ 1.34-1. Special rule for owners of certain business entities.
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. § 34
Cite as 26 CFR § 1.34-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 16, 2007 by T.D. 9356
- Issued under
- 26 U.S.C. § 34
- Length
- 69 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 2 regulations; cited by 1
Amounts payable under sections 6420, 6421, and 6427 to a business entity that is treated as separate from its owner under § 1.1361-4(a)(8) (relating to certain qualified subchapter S subsidiaries) or § 301.7701-2(c)(2)(v) of this chapter (relating to certain wholly-owned entities) are, for purposes of section 34, treated as payable to the owner of that entity.
[T.D. 9356, 72 FR 45893, Aug. 16, 2007]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
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.
- Issued by T.D. 9356 (72 FR 45893)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Credits allowable under sections 30 through 45D
Nearby sections
- § 1.31-1 Credit for tax withheld on wages.
- § 1.31-2 Credit for “special refunds” of employee social security tax.
- § 1.32-2 Earned income credit for taxable years beginning after December 31, 1978.
- § 1.32-3 Eligibility requirements after denial of the earned income credit.
- § 1.34-1 Special rule for owners of certain business entities.
- § 1.35-1 Partially tax-exempt interest received by individuals.
- § 1.35-2 Taxpayers not entitled to credit.
- § 1.36B-0 Table of contents.
- § 1.36B-1 Premium tax credit definitions.