# Simplification of Entity Classification Rules
> **IRS** · Final regulations. · Published 1996-12-18 · Effective 1997-01-01 · 61 FR 66584
## Document
- **Document number:** 96-31997
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 66584
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/12/18/96-31997/simplification-of-entity-classification-rules)
---
*AI Analytics · CC0 1.0*