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TREAS/IRS RIN: 1545-BL69 Publication ID: Fall 2013 
Title: ●Check the Box Election With Regulated Investment Company Election (Final and Temp) 
Abstract: Guidance providing that an entity making a RIC election will also be considered to have made a CTB election to be a corporation. 
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: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  06/00/2014 
Additional Information: REG-132021-11 (Temp) Drafting attorney: Cynthia Morton (202) 622-3060 Reviewing attorney: Bradford Poston (202) 622-3060 Treasury attorney: Michael Novey (202) 622-1339 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK47 
Agency Contact:
Cynthia D. Morton
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 317-4630
Fax:855 591-7865
Email: cynthia.d.morton@irscounsel.treas.gov