# Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction
> **IRS** · Final regulations; correction. · Published 2024-12-17 · Effective 2025-01-19 · 89 FR 101881
## Document
- **Document number:** 2024-29654
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 101881
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/12/17/2024-29654/election-to-exclude-certain-unincorporated-organizations-owned-by-applicable-entities-from)
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