Simplification of Entity Classification Rules
[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [PS-43-95] RIN 1545-AT91
TITLE: Simplification of Entity Classification Rules
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking and notice of public hearing.
SUMMARY: This document contains proposed regulations that would replace the existing regulations for classifying certain business organizations with an elective regime. These proposed regulations simplify the existing classification rules.
DATES: Written comments and requests to speak (with outlines of oral comments) at a public hearing scheduled for August 21, 1996, at 10 a.m. must be submitted by August 12, 1996.
ADDRESSES: Send submissions to: CC: DOM: CORP: R (PS-43-95), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. In the alternative, submissions may be hand delivered between the
hours of 8 a.m. and 5 p.m. to: CC: DOM: CORP: R (PS-43-95), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC.
FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Armando Gomez, (202) 622-3050; concerning foreign organizations, Ronald M. Gootzeit or William H. Morris, (202) 622-3880; concerning submissions and the hearing, Evangelista Lee (202) 622-7190 (not toll-free numbers).
Click here to continue the regulation.
You can search the entire Tax Professionals section, or all of Uncle Fed's Tax*Board. For a more focused search, put your search word(s) in quotes.
1996 Regulations Main | IRS Regulations Main | Home