Proposed Rule2025-02251
Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation
Primary source
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Published
February 5, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
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.
Full Text
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<title>Federal Register, Volume 90 Issue 23 (Wednesday, February 5, 2025)</title>
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[Federal Register Volume 90, Number 23 (Wednesday, February 5, 2025)]
[Proposed Rules]
[Page 9013]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-02251]
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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;
Hearing Cancellation
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Cancellation of a notice of public hearing on a proposed
rulemaking and notice of public hearing.
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SUMMARY: 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.
DATES: The public hearing scheduled for February 7, 2025, at 10 a.m.
Eastern Standard Time (EST) is cancelled.
FOR FURTHER INFORMATION CONTACT: Martina Greene of the Publications and
Regulations Section, Associate Chief Counsel (Procedure and
Administration) at (202) 317-6901 (not a toll-free number).
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and a notice
of public hearing that appeared in the Federal Register on November 20,
2024 (89 FR 91617) announced that a public hearing being held in person
and by teleconference was scheduled for February 7, 2025, at 10 a.m.
EST. The subject of the public hearing is under 26 CFR part 1.
The public comment period for these regulations expired on January
21, 2025. The notice of proposed rulemaking and notice of public
hearing instructed those interested in testifying at the public hearing
to submit a request to testify and an outline of the topics to be
addressed. We did not receive a request to testify at the Public
Hearing. Therefore, the public hearing scheduled for February 7, 2025,
at 10 a.m. EST is cancelled.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure & Administration).
[FR Doc. 2025-02251 Filed 2-4-25; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on February 5, 2025.
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