Tax Code and Regulation Citations Without Evident Lead

See Rothstein, 54 AFTR 2d 84-5072, 735 F2d 704, 84-1 USTC 499505 (CA-2, 1984) (discussed below). But see Rev. Rul. 85-13, 1985-1 CB 184. Z The Kintner Regulations, promulgated in 1960, were derived from the case of Kintner, 46 AFTR 995, 216 F2d 418, 54-2 USTC 99626 (CA-9, 1954). 8 TD 8697, 12/17/96. AS) Reg. 301.7701-3(a). A business entity is any entity that is not a trust. See Reg. 301.7701-2(a). —— Reg. 301-7701-3(b)(1). Blak Reg. 301-7701-3(b)(2)(i). —<< Reg. 301-7701-3(b)(2)(ii). ———— Reg. 301.7701-3(a). 14 Reg. 301-7701-2(a). 15: Section 1361(b)(3)(B). Certain types of corporations are not eligible to make a QSub election (e.g., insurance companies subject to tax under Subchapter L of the Code). See Section 1361(b)({2). 16 Reg. 1.1361-4(a)(2). aw Reg. 1.1361-4(a)(1)(i). 18 Reg. 1.1361-4(a)(1)(ii). 19 Sections 856(a) and (c), and 857(a)(1). See Section 857(c)(2); see also S. Rep't. No. 106-201, 106th Cong., 1st Sess. 55 (1999). 21 Sections 856(i)(2) and (I)(1). 22 Section 856(i)(1). vel HOUSE_OVERSIGHT_026593