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Rule. "Disregarded Entities and Excise Taxes" Federal Register 74, no. 176 (September 14, 2009): 46903-46904. https://www.govinfo.gov/app/details/FR-2009-09-14/E9-21987.
Office of the Federal Register, National Archives and Records Administration. (). 74 FR 46903 - 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/E9-21987
Office of the Federal Register, National Archives and Records Administration. 74 FR 46903 - 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/E9-21987
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/E9-21987.
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
Rules and Regulations
Final and temporary regulations.
Effective Date: These regulations are effective on September 14, 2009.
Michael H. Beker, (202) 622-3070 (not a toll-free number).
This document contains final and 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. These 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. These 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 these temporary regulations serves as the text of proposed regulations (REG- 116614-08) published in the Proposed Rules section in this issue of the Federal Register.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
46903-46904
74 FR 46903
1545-BH91
26 CFR 301
Employment Taxes; Estate Taxes; Excise Taxes; Gift Taxes; Income Taxes; Penalties and Reporting and Recordkeeping Requirements
TD 9462
E9-21987