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TREAS/IRS | RIN: 1545-BI12 | Publication ID: Fall 2008 |
Title: ●Extensions of Time to File Entity Classification Elections | |
Abstract: The regulations permit certain eligible entities to file a late entity classification election on Form 8832 that includes affirmative statements that the eligible entities meet the requirements of the regulations. An eligible entity that does not meet the requirements to file a late entity classification election by filing Form 8832 with the appropriate service center may apply for a letter ruling. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 301 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-143705-06 Drafting attorney: Richard T. Probst (202) 622-3060 Reviewing attorney: James A. Quinn (202) 622-3080 Treasury attorney: William Bowers (202) 622-5721 CC: PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BG01 | |
Agency Contact: Richard T. Probst Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3060 Fax:202 622-3484 Email: richard.t.probst@irscounsel.treas.gov |