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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:
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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 |