other · IRS · Rule · Published 2009-10-14 · Effective 2009-10-14 · 74 FR 52677
Document
Document number
E9-24656
Federal Register citation
74 FR 52677
CFR reference
26 CFR 301
Type
Rule
Action
Correction to final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2009-10-14
Effective date
2009-10-14
Treasury docket
TD 9462
Abstract
This document contains a correction to final and temporary regulations (TD 9462) that were published in the Federal Register on Monday, September 14, 2009, clarifying that a single-owner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate entity for certain excise tax purposes, is treated as a corporation for tax administration purposes related to those excise taxes.