# Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation
> **IRS** · Final regulations and removal of temporary regulations. · Published 2005-05-23 · Effective 2004-07-20 · 70 FR 29452
## Document
- **Document number:** 05-10165
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 29452
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/05/23/05-10165/deemed-election-to-be-an-association-taxable-as-a-corporation-for-a-qualified-electing-s-corporation)
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