# Amendment, Check the Box Regulations
> **IRS** · Final regulations. · Published 2001-12-17 · Effective 2001-12-17 · 66 FR 64911
## Document
- **Document number:** 01-31006
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 64911
- **CFR reference:** 26 CFR 301
- **Publication date:** 2001-12-17
- **Effective date:** 2001-12-17
- **Treasury docket:** TD 8970
## Abstract

This document contains final regulations relating to elective changes in entity classification under section 7701 of the Internal Revenue Code. The regulations apply to subsidiary corporations that elect to change their classification for Federal tax purposes from a corporation to either a partnership or disregarded entity.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/12/17/01-31006/amendment-check-the-box-regulations)
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