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Data / Federal rules / 2024-07307

Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction

The Internal Revenue Service published this proposed rule in the Federal Register on April 8, 2024. Comments closed on May 10, 2024.

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What the agency says

This document corrects a notice of proposed rulemaking (REG- 101552-24) published in the Federal Register on March 11, 2024, containing proposed regulations that would modify existing regulations to allow certain unincorporated organizations that are organized exclusively to produce electricity from certain property to be excluded from the application of partnership tax rules.

Key facts

Document number
2024-07307
Type
Proposed rule
Action
Notice of proposed rulemaking; correction
Agency
Treasury Department; Internal Revenue Service
Published
April 8, 2024
Comments due
May 10, 2024
Dates
Written or electronic comments are still being accepted and must be received by May 10, 2024.
Docket
REG-101552-24
Regulation ID (RIN)
1545-BR09
Code of Federal Regulations
26 CFR 1
Pages
1

The document on federalregister.gov PDF

Other documents from the Internal Revenue Service

Everything from the Internal Revenue Service · Published in April 2024

Read from the Federal Register API, last updated 2026-10-24. 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.