# Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation; Correction
> **IRS** · Correction to final regulations. · Published 2006-01-20 · Effective 2005-05-23 · 71 FR 3219
## Document
- **Document number:** 06-507
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 3219
- **CFR reference:** 26 CFR 301
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/01/20/06-507/deemed-election-to-be-an-association-taxable-as-a-corporation-for-a-qualified-electing-s-corporation)
---
*AI Analytics · CC0 1.0*