Internal Revenue Bulletin:  2005-45 

November 7, 2005 


Table of Contents

REG-114371-05 REG-114371-05

Proposed regulations under section 7701 of the Code explain that certain disregarded entities (qualified subchapter S subsidiaries and single owner eligible entities) are to be treated as entities separate from their owners for purposes of paying and reporting federal employment and certain excise taxes.

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