Disregarded Entities; Excise Taxes and Employment Taxes
other · IRS · Rule · Published 2011-10-26 · Effective 2011-10-26 · 76 FR 66181
Document
Document number
2011-27720
Federal Register citation
76 FR 66181
CFR reference
26 CFR 301
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2011-10-26
Effective date
2011-10-26
Treasury docket
TD 9553
Abstract
This document contains final regulations relating to disregarded entities and excise taxes. These regulations also make conforming changes to the tax liability rule for disregarded entities and the treatment of entity rule for disregarded entities with respect to employment taxes. These regulations affect disregarded entities in general and, in particular, disregarded entities that pay or pay over certain federal excise taxes or that are required to be registered by the IRS.