{"abstract":"This document contains proposed regulations that would provide certain administrative requirements for unincorporated organizations taking advantage of modifications to the rules governing elections 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 the procedure for obtaining permission to revoke a section 761(a) election.","action":"Notice of proposed rulemaking; 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/2024/11/20/2024-26962.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"89 FR 91617","comment_url":"http://www.regulations.gov/commenton/IRS-2024-0054-0001","comments_close_on":"2025-01-21","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by January 21, 2025. A public hearing on these proposed regulations has been scheduled for February 7, 2025, at 10 a.m. Eastern Standard Time (EST). Requests to speak and outlines of topics to be discussed at the public hearing must be received by January 21, 2025. If no outlines are received by January 21, 2025, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. on February 5, 2025.","disposition_notes":null,"docket_ids":["REG-116017-24"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":3,"comment_start_date":"2024-11-20","updated_at":"2026-01-31T03:56:40.297-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0054-0001","allow_late_comments":true,"id":"IRS-2024-0054-0001","comment_end_date":"2025-01-22","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2024-0054","title":"Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24)"}],"document_number":"2024-26962","effective_on":null,"end_page":91624,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/11/20/2024-26962.xml","html_url":"https://www.federalregister.gov/documents/2024/11/20/2024-26962/administrative-requirements-for-an-election-to-exclude-applicable-unincorporated-organizations-from","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-26962?publication_date=2024-11-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-11-20/2024-26962/mods.xml","not_received_for_publication":null,"page_length":8,"page_views":{"count":855,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-11-20/pdf/2024-26962.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-26962.pdf?1732023919","publication_date":"2024-11-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/11/20/2024-26962.txt","regulation_id_number_info":{"1545-BR36":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BR36/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=202504&RIN=1545-BR36&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BR36"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BR36/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":3,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2024-0054","supporting_documents_count":0,"docket_id":"IRS-2024-0054","document_id":"IRS-2024-0054-0001","regulation_id_number":"1545-BR36","title":"Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24)","checked_regulationsdotgov_at":"2026-02-01T11:55:06Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2024-0054-0001","significant":false,"signing_date":null,"start_page":91617,"subtype":null,"title":"Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K","toc_doc":"Administrative Requirements for an Election to Exclude Applicable Unincorporated Organizations from the Application of Subchapter K","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":89}