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Finanse publiczne · 10.05.1995

Simplification of Entity Classification Rules; Hearing

This document provides notice of a public hearing on simplifying the classification regulations (26 CFR part 301) to allow taxpayers to treat domestic unincorporated business organizations as partnerships or as associations on an elective basis. DATES: The public hearing will be held on Thursday, July 20, 1995, beginning at 10:00 a.m. Requests to speak and outlines of oral comments must be received by Thursday, July 6, 1995.

Source: Federal Register — Department of the TreasuryOpen original release →