Data / Federal rules / 2024-29654
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 final rule in the Federal Register on December 17, 2024. It took effect on January 19, 2025.
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What the agency says
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.
Key facts
- Document number
- 2024-29654
- Type
- Final rule
- Action
- Final regulations; correction
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 17, 2024
- Takes effect
- January 19, 2025
- Dates
- This correction is effective on January 19, 2025. For the date of applicability, see Sec. 1.761-2(f).
- Docket
- TD 10012
- Regulation ID (RIN)
- 1545-BR09
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 1
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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.