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TREAS/IRS RIN: 1545-AT91 Publication ID: Spring 1996 
Title: ●Simplification of Entity Classification Rules 
Abstract: The proposed regulations will replace the existing regulations under section 7701 of the Internal Revenue Code for classifying unincorporated business entities with a simplified election mechanism. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
CFR Citation: 26 CFR 7701   
Legal Authority: 26 USC 7805    26 USC 7701   
Timetable:
Action Date FR Cite
NPRM  04/00/1996    
Additional Information: PS-43-95 ^PDrafting attorney: Armando Gomez (202) 622-3050. ^PReviewing attorney: Dianna Miosi (202) 622-3050. ^PRFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Armando Gomez
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3050