# Disregarded Entities; Excise Taxes and Employment Taxes
> **IRS** · Final regulations and removal of temporary regulations. · Published 2011-10-26 · Effective 2011-10-26 · 76 FR 66181
## Document
- **Document number:** 2011-27720
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 66181
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/10/26/2011-27720/disregarded-entities-excise-taxes-and-employment-taxes)
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