Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction
other · IRS · Rule · Published 2024-12-17 · Effective 2025-01-19 · 89 FR 101881
Document
Document number
2024-29654
Federal Register citation
89 FR 101881
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations; correction.
Category
other
Sub-agency
IRS
Publication date
2024-12-17
Effective date
2025-01-19
Treasury docket
TD 10012
Abstract
This document contains a correction to TD 10012, which was published in the Federal Register on Wednesday, November 20, 2024. TD 10012 contains final regulations that modify existing regulations to allow certain unincorporated organizations that are owned in whole or in part by applicable entities to be excluded from the application of partnership tax rules.