# Treatment of Changes in Elective Entity Classification
> **IRS** · Final regulations. · Published 1999-11-29 · 64 FR 66580
## Document
- **Document number:** 99-30504
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 66580
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/11/29/99-30504/treatment-of-changes-in-elective-entity-classification)
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