{"data":{"id":"us/26-cfr-1.34-1","jurisdiction":"us","citation":"26 CFR 1.34-1","heading":"-1 Special rule for owners of certain business entities.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"b15c6fbd5f58d108f91cefb4b83b15e2494bb1ad58ca01729e6eaa1034704a56","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.32-3","next":"us/26-cfr-1.35-1"},"notice":"GroundRules: Original legal text. Not legal advice."}