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Proposed Rule. "Disregarded Entities and Excise Taxes" Federal Register 74, no. 176 (September 14, 2009): 46957-46958. https://www.govinfo.gov/app/details/FR-2009-09-14/E9-21986.
Office of the Federal Register, National Archives and Records Administration. (). 74 FR 46957 - Disregarded Entities and Excise Taxes. [Government]. Office of the Federal Register, National Archives and Records Administration. https://www.govinfo.gov/app/details/FR-2009-09-14/E9-21986
Office of the Federal Register, National Archives and Records Administration. 74 FR 46957 - Disregarded Entities and Excise Taxes. Office of the Federal Register, National Archives and Records Administration, , https://www.govinfo.gov/app/details/FR-2009-09-14/E9-21986
Office of the Federal Register, National Archives and Records Administration, Disregarded Entities and Excise Taxes, govinfo, (September 14, 2009), https://www.govinfo.gov/app/details/FR-2009-09-14/E9-21986.
Close xFederal Register Volume 74, Issue 176 (September 14, 2009)
Regulatory Information
Federal Register
AE 2.7:
GS 4.107:
AE 2.106:
Office of the Federal Register, National Archives and Records Administration
Proposed Rules
Notice of proposed rulemaking by cross-reference to temporary regulations.
Written or electronic comments and requests for a public hearing must be received by December 14, 2009.
Concerning the proposed regulations, Michael H. Beker, (202) 622-3070; concerning the submissions of comments and requests for a public hearing, Richard Hurst, (202) 622-
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations clarifying that a single-owner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate entity for certain excise tax purposes, is treated as a corporation for tax administration purposes related to those excise taxes. Those regulations also make conforming changes to the tax liability rule for disregarded entities and the treatment of entity rule for disregarded entities with respect to employment taxes. The regulations affect disregarded entities in general and, in particular, disregarded entities that pay or pay over certain federal excise taxes or that are required to be registered by the IRS. The text of those temporary regulations also serves as the text of these proposed regulations.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
46957-46958
74 FR 46957
1545-BH90
26 CFR 301
Employment Taxes; Estate Taxes; Excise Taxes; Gift Taxes; Income Taxes; Penalties and Reporting and Recordkeeping Requirements
REG-116614-08
E9-21986