Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation; Correction
other · IRS · Rule · Published 2006-01-20 · Effective 2005-05-23 · 71 FR 3219
Document
Document number
06-507
Federal Register citation
71 FR 3219
CFR reference
26 CFR 301
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2006-01-20
Effective date
2005-05-23
Treasury docket
TD 9203
Abstract
This document adds the text that was inadvertently removed from the Code of Federal Regulations in TD 9203, which was published in the Federal Register on Monday, May 23, 2005 (70 FR 29452).