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TREAS/IRS RIN: 1545-BR09 Publication ID: Spring 2025 
Title: Application of Election out of Subchapter K to Certain Applicable Entities 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.761-2   
Legal Authority: 26 U.S.C. 761(a)    26 U.S.C. 6417(h)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/11/2024  89 FR 17613   
Public Hearing  05/20/2024 
Final Action (TD 10012)  12/17/2024  89 FR 91552   
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Cameron Williamson
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW, Room 5008,
Washington, DC 20224
Phone:202 317-6684
Fax:855 591-7865
Email: cameron.t.williamson@irscounsel.treas.gov