Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation
other · IRS · Rule · Published 2004-07-20 · Effective 2004-07-20 · 69 FR 43317
Document
Document number
04-16232
Federal Register citation
69 FR 43317
CFR reference
26 CFR 301
Type
Rule
Action
Final and temporary regulation.
Category
other
Sub-agency
IRS
Publication date
2004-07-20
Effective date
2004-07-20
Treasury docket
TD 9139
Abstract
This document contains a temporary regulation that deems certain eligible entities that file timely S corporation elections to have elected to be classified as associations taxable as corporations. This regulation affects certain eligible entities filing timely elections to be S corporations on or after July 20, 2004. The text of this temporary regulation also serves as the text of the proposed regulations set forth in a notice of proposed rulemaking (REG-131786- 03) on this subject published elsewhere in this issue of the Federal Register.