{"abstract":"This document contains proposed regulations that would modify existing regulations to allow certain unincorporated organizations that are organized exclusively to produce electricity from certain property to be excluded from the application of partnership tax rules. These proposed regulations would affect unincorporated organizations and their members, including tax-exempt organizations, the District of Columbia, State and local governments, Indian Tribal governments, Alaska Native Corporations, the Tennessee Valley Authority, rural electric cooperatives, and certain agencies and instrumentalities. The proposed regulations would also update certain outdated language in the existing regulations. This document also provides a notice of public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2024/03/11/2024-04606.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"89 FR 17613","comment_url":"http://www.regulations.gov/commenton/IRS-2024-0010-0001","comments_close_on":"2024-05-10","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by May 10, 2024. A public hearing on these proposed regulations has been scheduled for May 20, 2024, at 10 a.m. ET. Requests to speak and outlines of topics to be discussed at the public hearing must be received by May 10, 2024. If no outlines are received by May 10, 2024, the public hearing will be cancelled.","disposition_notes":null,"docket_ids":["REG-101552-24"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":384423,"comment_start_date":"2024-03-11","updated_at":"2025-11-10T00:55:20.601-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0010-0001","allow_late_comments":true,"id":"IRS-2024-0010-0001","comment_end_date":"2024-05-11","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2024-0010","title":"Proposed Rule Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (101552-24)"}],"document_number":"2024-04606","effective_on":null,"end_page":17619,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/03/11/2024-04606.xml","html_url":"https://www.federalregister.gov/documents/2024/03/11/2024-04606/election-to-exclude-certain-unincorporated-organizations-owned-by-applicable-entities-from","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-04606?publication_date=2024-03-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-03-11/2024-04606/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":1593,"last_updated":"2026-09-20 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-03-11/pdf/2024-04606.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-04606.pdf?1709646317","publication_date":"2024-03-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/03/11/2024-04606.txt","regulation_id_number_info":{"1545-BR09":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BR09/application-of-election-out-of-subchapter-k-to-certain-applicable-entities","title":"Application of Election out of Subchapter K to Certain Applicable Entities","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BR09&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BR09"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BR09/application-of-election-out-of-subchapter-k-to-certain-applicable-entities","title":"Application of Election out of Subchapter K to Certain Applicable Entities"},"comments_count":384423,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2024-0010","supporting_documents_count":0,"docket_id":"IRS-2024-0010","document_id":"IRS-2024-0010-0001","regulation_id_number":"1545-BR09","title":"Proposed Rule Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (101552-24)","checked_regulationsdotgov_at":"2025-11-11T09:55:04Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2024-0010-0001","significant":false,"signing_date":null,"start_page":17613,"subtype":null,"title":"Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships","toc_doc":"Election to Exclude Certain Unincorporated Organizations Owned by Applicable Entities from Application of the Rules on Partners and Partnerships","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":89}