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Subchapter S

Click on the links below to access CCBT's print information resources, designed to keep you up to date about tax initiatives and developments affecting community banks.

Subscriptions to our subchapter S newsletters and special reports are free to ABA Subchapter S Registry members. The Registry is offered exclusively to ABA members and provides Registry members with the most reliable and concise information impacting subchapter S banking institutions, including special edition articles on subchapter S banking trends and planning opportunities.

 To sign up for the Registry, email Fran Mordi, ABA's tax counsel and Subchapter S expert.

Newsletters Sub S (Fall 2009) II Sub S (Fall 2009) I Sub S (Summer 2009) II Sub S (Summer 2009) I Sub S (Spring 2009) II Sub S (Spring 2009) I Sub S (Winter 2008) Sub S (Summer 2008) Sub S (Summer 2006) Sub S Report (Fall 2005) Sub S Report (Summer 2005) Sub S Report (Spring 2005) Sub S Report (Spring 2004) Sub S Report (Summer 2005) Sub S Report (Fall 2005)	Special Reports Sub S Special Report (1/13/09) Sub S Special Report (05/30/08) Sub S Special Report (10/25/07) Sub S Special Report (6/1/07) Sub S Special Report (5/24/07) Sub S Special Report (5/11/07) Sub S Special Report (4/25/07) Sub S Special Report (4/23/07)
Other Resources The Sub S Corporation: General Information on Election and Operation Tax Resources Sub S TEFRA Proposed Regulations IRS Proposed Regulations (REG – 158677 – 05) Clarifying Applicability of Code's Special Rules for Banks to S Corporations Update on Subchapter S TEFRA Issue

Questions? Please contact Fran Mordi for more information.