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TREAS/IRS RIN: 1545-AX39 Publication ID: Fall 2002 
Title: Changes in Entity Classification: Special Rule for Certain Foreign Eligible Entities 
Abstract: This regulation provides rules relating to certain conversions of foreign eligible entities under the entity classification rules. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 7805    26 USC 7701   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/29/1999  64 FR 66591   
Public Hearing  01/31/2000    
NPRM Comment Period End  02/28/2000    
Final Action  12/00/2003    
Additional Information: REG-110385-99 Drafting attorney: Aaron A. Farmer (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Aaron A. Farmer
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860