# Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation
> **IRS** · Final and temporary regulation. · Published 2004-07-20 · Effective 2004-07-20 · 69 FR 43317
## Document
- **Document number:** 04-16232
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 43317
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/07/20/04-16232/deemed-election-to-be-an-association-taxable-as-a-corporation-for-a-qualified-electing-s-corporation)
---
*AI Analytics · CC0 1.0*