other · IRS · Rule · Published 2005-02-25 · Effective 2004-04-01 · 70 FR 9220
Document
Document number
05-3587
Federal Register citation
70 FR 9220
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2005-02-25
Effective date
2004-04-01
Treasury docket
TD 9183
Abstract
This document contains final regulations that clarify that qualified REIT subsidiaries, qualified subchapter S subsidiaries, and single owner eligible entities that are disregarded as entities separate from their owners are treated as separate entities for purposes of any Federal tax liability for which the entity is liable. These regulations affect disregarded entities that are liable for Federal taxes with respect to tax periods during which they were not disregarded or because they are successors or transferees of taxable entities.