Internal Revenue Bulletin:  2007-39 

September 24, 2007 


Table of Contents

T.D. 9356 T.D. 9356

Final 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. Notice 99-6 obsoleted as of January 1, 2009.

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