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Simplification of Entity Classification Rules; Correction

Document Details

Information about this document as published in the Federal Register.

Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correcting amendment.

SUMMARY:

This document contains a correction to final regulations (TD 8697), that were published in the Federal Register on Wednesday, December 18, 1996 (61 FR 66584). The final regulations classify certain business organizations under an elective regime.

DATES:

This correction is effective on April 4, 2008 and is applicable on January 1, 1997.

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FOR FURTHER INFORMATION CONTACT:

Stephen J. Hawes, (202) 622-3860 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 8697) that is the subject of this correction is under section 7701 of the Internal Revenue Code.

Need for Correction

As published, TD 8697 contains an error that may prove to be misleading and is in need of clarification.

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List of Subjects 26 CFR Part 301

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Correction of Publication

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Accordingly,

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PART 301—PROCEDURE AND ADMINISTATION

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Authority: 26 U.S.C. 7805 * * *

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Business entities; definitions.
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(b) * * *

(8) * * *

(i) * * *

Romania, Societate pe Actiuni

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Cynthia E. Grigsby,

Senior Federal Register Liaison Officer, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

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[FR Doc. E8-6734 Filed 4-3-08; 8:45 am]

BILLING CODE 4830-01-P