Selection of Tax Matters Partner for Limited Liability Companies
other · Treasury · Rule · Published 1996-12-23 · Effective 1996-12-23 · 61 FR 67458
Document
Document number
96-32121
Federal Register citation
61 FR 67458
CFR reference
26 CFR 301
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
Treasury
Publication date
1996-12-23
Effective date
1996-12-23
Treasury docket
TD 8698
Abstract
This document contains final regulations giving guidance necessary for the designation or selection of a tax matters partner for partnerships including limited liability companies classified as partnerships.