# Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24)

> **IRS** · Rulemaking · Modified 2026-04-14T13:32:16Z

## Docket
- **Docket ID:** IRS-2024-0054
- **Agency:** IRS
- **Type:** Rulemaking
- **Last modified:** 2026-04-14T13:32:16Z

## Source
- [regulations.gov docket](https://www.regulations.gov/docket/IRS-2024-0054)
- [Public comments](https://www.regulations.gov/docket/IRS-2024-0054/comments)

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