[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]