other · IRS · Rule · Published 1996-12-18 · Effective 1997-01-01 · 61 FR 66584
Document
Document number
96-31997
Federal Register citation
61 FR 66584
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1996-12-18
Effective date
1997-01-01
Treasury docket
TD 8697
Abstract
This document contains final regulations that classify certain business organizations under an elective regime. These regulations replace the existing classification rules.