Data / Federal rules / 2024-29653
Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Correction
The Internal Revenue Service published this proposed rule in the Federal Register on December 18, 2024. Comments closed on January 21, 2025.
SpecStream is the live web data engine for teams and agents. It reads every rule and proposed rule in the Federal Register each morning, and this page is that reading. Name your industry once and new rules, comment deadlines and effective dates arrive in your sheet, CRM, Slack or agent as they are published.
What the agency says
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.
Key facts
- Document number
- 2024-29653
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking and public hearing; correction
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 18, 2024
- Comments due
- January 21, 2025
- 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.
- Docket
- REG-116017-24
- Regulation ID (RIN)
- 1545-BR36
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 1
Other documents from the Internal Revenue Service
| Document | Type | Published |
|---|---|---|
| Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal 2026-21568 | Proposed rule | Oct 21 |
| Regulations Regarding Payment of Tax by Commercially Acceptable Means 2026-21267 | Final rule | Oct 19 |
| Non-Applicability of Section 357(c) to Consolidated Groups 2026-21253 | Final rule | Oct 16 |
| Premium Tax Credit 2026-21056 | Proposed rule | Oct 15 |
| Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation 2026-20790 | Proposed rule | Oct 9 |
| Transparency in Coverage 2026-20447 · significant | Final rule | Oct 6 |
| Federal Scholarship Tax Credit 2026-20277 | Proposed rule | Oct 2 |
| Federal Scholarship Tax Credit 2026-20264 | Final rule | Oct 2 |
Everything from the Internal Revenue Service · Published in December 2024
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.