1545-BR09 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Application of Election out of Subchapter K to Certain Applicable Entities

These proposed regulations would provide exceptions to the existing guidance under section 761(a) for unincorporated organizations that meet certain requirements. On July 17, 2023, the Treasury Department and the IRS held a consultation with Tribal leaders requesting assistance in addressing questions related to the section 6417 proposed rules published on June 14, 2023, which informed the development of these proposed regulations.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No Other 26 CFR 1.761-2 26 U.S.C. 761(a) 26 U.S.C. 6417(h) 26 U.S.C. 7805 No NPRM 03/11/2024 89 FR 17613 Public Hearing 05/20/2024 Final Action (TD 10012) 12/17/2024 89 FR 91552 REG-101552-24 Drafter attorney: Cameron Williamson (202) 317-6684 Reviewer attorney: Laura Fields (202) 317-6805 Treasury attorney: Sarah Haradon (202) 622-6111 CC:PT&E No None No Undetermined No No Cameron Williamson General Attorney (Tax) 1545 Internal Revenue Service IRS 202 317-6684 855 591-7865 cameron.t.williamson@irscounsel.treas.gov 1111 Constitution Avenue, NW, Room 5008, Washington DC 20224