Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation
other · IRS · Rule · Published 2005-05-23 · Effective 2004-07-20 · 70 FR 29452
Document
Document number
05-10165
Federal Register citation
70 FR 29452
CFR reference
26 CFR 301
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2005-05-23
Effective date
2004-07-20
Treasury docket
TD 9203
Abstract
This document contains final regulations that deem certain eligible entities that file timely S corporation elections to have elected to be classified as associations taxable as corporations. These regulations affect certain eligible entities filing timely elections to be S corporations on or after July 20, 2004.