Simplification of Entity Classification Rules; Correction
other · IRS · Rule · Published 2008-04-04 · Effective 2008-04-04 · 73 FR 18442
Document
Document number
E8-6734
Federal Register citation
73 FR 18442
CFR reference
26 CFR 301
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2008-04-04
Effective date
2008-04-04
Treasury docket
TD 8697
Abstract
This document contains a correction to final regulations (TD 8697), that were published in the Federal Register on Wednesday, December 18, 1996 (61 FR 66584). The final regulations classify certain business organizations under an elective regime.