Simplification of Entity Classification Rules; Correction
other · IRS · Rule · Published 1997-03-13 · 62 FR 11769
Document
Document number
97-6390
Federal Register citation
62 FR 11769
CFR reference
26 CFR 301
Type
Rule
Action
Correction to the final regulations.
Category
other
Sub-agency
IRS
Publication date
1997-03-13
Treasury docket
TD 8697
Abstract
This document contains corrections to the final regulations (TD 8697) which were published in the Federal Register on Wednesday, December 18, 1996 (61 FR 66584). The final regulations relate to the classification of business organizations.