Proposed Rule2024-29653
Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Correction
Primary source
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Published
December 18, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains corrections to REG-116017-24, which was published in the Federal Register on Wednesday, November 20, 2024. REG- 116017-24 contained 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.
Full Text
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<title>Federal Register, Volume 89 Issue 243 (Wednesday, December 18, 2024)</title>
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[Federal Register Volume 89, Number 243 (Wednesday, December 18, 2024)]
[Proposed Rules]
[Page 102841]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-29653]
[[Page 102841]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-116017-24]
RIN 1545-BR36
Administrative Requirements for an Election To Exclude Applicable
Unincorporated Organizations From the Application of Subchapter K;
Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking and public hearing; correction.
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SUMMARY: This document contains corrections to REG-116017-24, which was
published in the Federal Register on Wednesday, November 20, 2024. REG-
116017-24 contained 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.
DATES: Written or electronic comments are still being accepted and must
be received by January 21, 2025. A public hearing on the 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.
ADDRESSES: Commenters are strongly encouraged to submit public comments
electronically via the Federal eRulemaking Portal at <a href="https://www.regulations.gov">https://www.regulations.gov</a> (indicate IRS and REG-116017-24) by following the
online instructions for submitting comments. Requests for the public
hearing must be submitted as prescribed in the ``Comments and Public
Hearing'' section of the notice of proposed rulemaking published on
November 20, 2024 (89 FR 91617). Once submitted to the Federal
eRulemaking Portal, comments cannot be edited or withdrawn. The
Department of the Treasury (Treasury Department) and the IRS will
publish for public availability any comments submitted to the IRS's
public docket. Send paper submissions to: CC:PA:01:PR (REG-116017-24),
Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin
Station, Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
contact Cameron Williamson at (202) 317-6684; and concerning
submissions of comments and/or the public hearing, contact the
Publications and Regulations Section at (202) 317-6901 (not toll-free
numbers) or by email to <a href="/cdn-cgi/l/email-protection#88f8fdeae4e1ebe0ede9fae1e6effbc8e1fafba6efe7fe"><span class="__cf_email__" data-cfemail="39494c5b55505a515c584b50575e4a79504b4a175e564f">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-116017-24) that is the
subject of this correction is under sections 761(a), 6031(a), 6417(d)
and (h), and 7805(a) of the Internal Revenue Code.
Correction of Publication
Accordingly, FR Doc. 2024-26962 (REG-116017-24), appearing on page
91617 in the Federal Register on Wednesday, November 20, 2024, is
corrected as follows:
1. On page 91619, in the third column, in the first full paragraph,
in the seventh line down from the top of the paragraph, the language
``modifications for'' is removed.
Kalle L. Wardlow,
Federal Register Liaison, Publications & Regulations Section, Associate
Chief Counsel, (Procedure and Administration).
[FR Doc. 2024-29653 Filed 12-17-24; 8:45 am]
BILLING CODE 4830-01-P
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