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TREAS/IRS RIN: 1545-AT91 Publication ID: Spring 1997 
Title: Simplification of Entity Classification Rules 
Abstract: The proposed regulations would replace the existing regulations for classifying certain business organizations with an elective regime. The proposed rules simplify the existing classification rules. 
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 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Timetable:
Action Date FR Cite
NPRM  05/13/1996  61 FR 21989   
NPRM Comment Period End  08/12/1996  61 FR 21989   
Final Action TD 8697  12/18/1996  61 FR 66584   
Final Action Effective  01/01/1997    
Additional Information: REG-209793-95 (PS-43-95). ^PDrafting attorney: Mark Harris (202) 622-3050. ^PReviewing attorney: Dianna Miosi (202) 622-3050. ^PCC:DOM:P&SI. ^PRFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Mark D. Harris
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860