# Simplification of Entity Classification Rules; Correction
> **IRS** · Correction to the final regulations. · Published 1997-03-13 · 62 FR 11769
## Document
- **Document number:** 97-6390
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 11769
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/03/13/97-6390/simplification-of-entity-classification-rules-correction)
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