26 USC 6243: All shareholders to be notified of proceedings and given opportunity to participate
Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENTSubchapter D-Tax Treatment of Subchapter S Items
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§6243. All shareholders to be notified of proceedings and given opportunity to participate
In the manner and at the time prescribed in regulations, each shareholder in a corporation shall be given notice of, and the right to participate in, any administrative or judicial proceeding for the determination at the corporate level of any subchapter S item.
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