For Tax Professionals  
T.D. 8697 April 02, 1997

Simplification of Entity Classification Rules

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 301, and 602 [TD 8697] RIN 1545-AT91

TITLE: Simplification of Entity Classification Rules

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final regulations that classify certain business organizations under an elective regime. These regulations replace the existing classification rules.

DATES: These regulations are effective as of January 1, 1997. For dates of applicability of these regulations, see Effective Dates under Supplementary Information.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Mark D. Harris, (202) 622-3050; concerning foreign organizations, William H. Morris or Ronald M. Gootzeit, (202) 622-3880 (not toll-free numbers).

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