Treatment of Changes in Elective Entity Classification
other · IRS · Rule · Published 1999-11-29 · 64 FR 66580
Document
Document number
99-30504
Federal Register citation
64 FR 66580
CFR reference
26 CFR 301
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1999-11-29
Treasury docket
TD 8844
Abstract
This document contains final regulations describing how elective changes in classification will be treated for federal tax purposes. The final regulations affect business entities and their members. The final regulations provide guidance to taxpayers who elect to change an entity's classification for Federal tax purposes.