Treasury Department, Internal Revenue Service
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.
Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 1 [TD 10012] RIN 1545-BR09 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations; correction. SUMMARY: 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. DATES: This correction is effective on January 19, 2025. For the date of applicability, see § 1.761-2(f). FOR FURTHER INFORMATION CONTACT: Concerning the final regulations, contact Cameron Williamson at (202) 317-6684 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 10012) that are the subject of this correction are under sections 761(a), 6031(a), 6417(d) and (h), and 7805(a) of the Internal Revenue Code. Correction of Publication Accordingly, FR Doc. 2024-26944 (TD 10012), appearing on page 91552 in the Federal Register on Wednesday, November 20, 2024, is corrected as follows: § 1.761-2 [Corrected] 1. On page 91562, in the first column, in paragraph (a)(5)(ii), in the third line down from the top of the paragraph, the language “§ 1.6417-1(c)” is corrected to read “§ 1.6417-1(k)”. Kalle L. Wardlow, Federal Register Liaison, P…
Other Federal Register documents from the same docket.
Citation: 89 FR 101881
