Internal Revenue Service December 17, 2024 – Federal Register Recent Federal Regulation Documents

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Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction

Document Number: 2024-29654

Type: Rule

Date: 2024-12-17

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains a correction to TD 10012, which was published in the Federal Register on Wednesday, November 20, 2024. TD 10012 contains final regulations that modify existing regulations to allow certain unincorporated organizations that are owned in whole or in part by applicable entities to be excluded from the application of partnership tax rules.

https://regulations.justia.com/regulations/fedreg/2024/12/17/2024-29654.html