TREATMENT OF CERTAIN DOMESTIC ENTITIES DISREGARDED AS SEPARATE FROM THEIR OWNERS AS CORPORATIONS FOR PURPOSES OF SECTION 6038A; TD 9796
Agency
Department of the Treasury
Subagency
Internal Revenue Service
Type
Non-Major
Description
Final Rule
Priority
Significant/Substantive
Date Published in Federal Register
Effective
Received
Control Number
186957
Fed. Reg. Number
81 FR 89849
Identifier
1545-BM94