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TREAS/IRS RIN: 1545-BR36 Publication ID: Spring 2025 
Title: Application of Election out of Subchapter K to Certain Applicable Entities 
Abstract:

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).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1.761-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 761(a)    26 U.S.C. 6417(h)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/20/2024  89 FR 91617   
NPRM Comment Period End  01/21/2025 
Final Action  05/00/2026 
Additional Information: 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
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
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