Internal Revenue Bulletin:  2006-2 

January 9, 2006 

ADMINISTRATIVE


Table of Contents

Rev. Rul. 2006-3 Rev. Rul. 2006-3

Japanese Yugen Kaisha (YK) and Tokurei Yugen Kaisha (TYK). A Yugen Kaisha, a Japanese business entity, which will become a Tokurei Yugen Kaisha under recently enacted Japanese legislation, will continue to be eligible to elect its U.S. entity classification under the check the box regulations.


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