# Disregarded Entities and Excise Taxes; Correction
> **IRS** · Correction to final and temporary regulations. · Published 2009-10-14 · Effective 2009-10-14 · 74 FR 52677
## Document
- **Document number:** E9-24656
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 52677
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/10/14/E9-24656/disregarded-entities-and-excise-taxes-correction)
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