Internal Revenue Service October 14, 2009 – Federal Register Recent Federal Regulation Documents
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Disregarded Entities and Excise Taxes; Correction
This document contains a correction to final and temporary regulations (TD 9462) that were published in the Federal Register on Monday, September 14, 2009, clarifying that a single-owner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate entity for certain excise tax purposes, is treated as a corporation for tax administration purposes related to those excise taxes.
Disregarded Entities and Excise Taxes; Correction
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-116614-08) that was published in the Federal Register on Monday, September 14, 2009, clarifying that a single-owner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate entity for certain excise tax purposes, is treated as a corporation for tax administration purposes related to those excise taxes.
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