# Selection of Tax Matters Partner for Limited Liability Companies
> **Treasury** · Final regulations. · Published 1996-12-23 · Effective 1996-12-23 · 61 FR 67458
## Document
- **Document number:** 96-32121
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 61 FR 67458
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/12/23/96-32121/selection-of-tax-matters-partner-for-limited-liability-companies)
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