# Simplification of Entity Classification Rules; Correction
> **IRS** · Correcting amendment. · Published 2008-04-04 · Effective 2008-04-04 · 73 FR 18442
## Document
- **Document number:** E8-6734
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 18442
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/04/04/E8-6734/simplification-of-entity-classification-rules-correction)
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