1545-BR36 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 apply new administrative requirements to applicable unincorporated organizations that make an election to be excluded from subchapter K under the modified rules provided by Treas. Reg. sec. 1.761-2(a)(4)(iii).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined Undetermined Not subject to, not significant 26 CFR 1.761-2 26 U.S.C. 7805 26 U.S.C. 761(a) 26 U.S.C. 6417(h) No NPRM 11/20/2024 89 FR 91617 NPRM Comment Period End 01/21/2025 Final Action 05/00/2026 REG-116017-24 Drafting Attorney: Cameron Williamson (202) 317-6684 Reviewing Attorney: Laura Fields (202) 317-6805 Treasury Attorney: Drew Tidwell (202) 890-7687 CC:PT&E Undetermined Undetermined No 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