{"abstract":"This document contains final regulations that classify certain business organizations under an elective regime. These regulations replace the existing classification rules.","action":"Final regulations.","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/1996/12/18/96-31997.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26},{"chapter":null,"citation_url":null,"part":"301","title":26},{"chapter":null,"citation_url":null,"part":"602","title":26}],"citation":"61 FR 66584","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These regulations are effective as of January 1, 1997.","disposition_notes":null,"docket_ids":["TD 8697"],"dockets":[],"document_number":"96-31997","effective_on":"1997-01-01","end_page":66593,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1996/12/18/96-31997/simplification-of-entity-classification-rules","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/96-31997?publication_date=1996-12-18","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1996-12-18/96-31997/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":962,"last_updated":"2026-09-22 04:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1996-12-18/pdf/96-31997.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1996-12-18","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1996/12/18/96-31997.txt","regulation_id_number_info":{"1545-AT91":{"issue":"199610","html_url":"https://www.federalregister.gov/regulations/1545-AT91/simplification-of-entity-classification-rules","title":"Simplification of Entity Classification Rules","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199610&RIN=1545-AT91&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AT91"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T12:54:56Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":66584,"subtype":null,"title":"Simplification of Entity Classification Rules","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":61}