Finanse publiczne · 9.06.1995

Simplification of Entity Classification Rules; Correction

This document contains a correction to the notice of public hearing (Notice 95-14), which was published in the Federal Register on Wednesday, May 10, 1995, (60 FR 24813) on simplifying the classification regulations to allow taxpayers to treat domestic unincorporated business organizations as partnerships or as associations on an elective basis.