# Modification of Check the Box
> **IRS** · Final regulation. · Published 2005-02-25 · Effective 2004-04-01 · 70 FR 9220
## Document
- **Document number:** 05-3587
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 9220
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/02/25/05-3587/modification-of-check-the-box)
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