[Code of Federal Regulations] [Title 26, Volume 11] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.1377-1T] [Page 781] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.1377-1T Pro rata share (temporary). (a) through (b)(5)(i)(B) [Reserved]. For further guidance, see Sec. 1.1377-1(a) through (b)(5)(i)(B). (b)(5)(i)(C) The signature on behalf of the S corporation of an authorized officer of the corporation under penalties of perjury, except that for taxable years beginning after December 31, 2002, the election statement described in Sec. 1.1377-1(b)(5)(i) shall be verified, and the requirement of this paragraph (b)(5)(i)(C) is satisfied, by the signature on the Form 1120S filed by the S corporation. (b)(5)(i)(D) through (c) [Reserved]. For further guidance, see Sec. 1.1377-1 (b)(5)(i)(D) through (c). [T.D. 9100, 68 FR 70706, Dec. 19, 2003]