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[Federal Register Volume 89, Number 243 (Wednesday, December 18, 2024)]
[Proposed Rules]
[Page 102841]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-29653]

[[Page 102841]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-116017-24]
RIN 1545-BR36

Administrative Requirements for an Election To Exclude Applicable 
Unincorporated Organizations From the Application of Subchapter K; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking and public hearing; correction.

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SUMMARY: This document contains corrections to REG-116017-24, which was 
published in the Federal Register on Wednesday, November 20, 2024. REG-
116017-24 contained proposed regulations that would provide certain 
administrative requirements for unincorporated organizations taking 
advantage of modifications to the rules governing elections to be 
excluded from the application of partnership tax rules.

DATES: Written or electronic comments are still being accepted and must 
be received by January 21, 2025. A public hearing on the proposed 
regulations has been scheduled for February 7, 2025, at 10 a.m. Eastern 
Standard Time (EST). Requests to speak and outlines of topics to be 
discussed at the public hearing must be received by January 21, 2025.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically via the Federal eRulemaking Portal at https://www.regulations.gov (indicate IRS and REG-116017-24) by following the 
online instructions for submitting comments. Requests for the public 
hearing must be submitted as prescribed in the ``Comments and Public 
Hearing'' section of the notice of proposed rulemaking published on 
November 20, 2024 (89 FR 91617). Once submitted to the Federal 
eRulemaking Portal, comments cannot be edited or withdrawn. The 
Department of the Treasury (Treasury Department) and the IRS will 
publish for public availability any comments submitted to the IRS's 
public docket. Send paper submissions to: CC:PA:01:PR (REG-116017-24), 
Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin 
Station, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
contact Cameron Williamson at (202) 317-6684; and concerning 
submissions of comments and/or the public hearing, contact the 
Publications and Regulations Section at (202) 317-6901 (not toll-free 
numbers) or by email to [email protected] (preferred).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-116017-24) that is the 
subject of this correction is under sections 761(a), 6031(a), 6417(d) 
and (h), and 7805(a) of the Internal Revenue Code.

Correction of Publication

    Accordingly, FR Doc. 2024-26962 (REG-116017-24), appearing on page 
91617 in the Federal Register on Wednesday, November 20, 2024, is 
corrected as follows:
    1. On page 91619, in the third column, in the first full paragraph, 
in the seventh line down from the top of the paragraph, the language 
``modifications for'' is removed.

Kalle L. Wardlow,
Federal Register Liaison, Publications & Regulations Section, Associate 
Chief Counsel, (Procedure and Administration).
[FR Doc. 2024-29653 Filed 12-17-24; 8:45 am]
BILLING CODE 4830-01-P
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