C2: 26 CFR 301.7701-3 — Classification of certain business entities (2025 edition)
U.S. Government Publishing Office / Department of the Treasury
- Tier: primary; type: rule
- Last opened and confirmed: October 16, 2026
- https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol20/pdf/CFR-2025-title26-vol20-sec301-7701-3.pdf
Read eligibility, domestic default classifications, Form 8832 election and consequences. Defaults apply only to eligible entities, not mandatory corporations under 301.7701-2(b). Archived 2025 edition, not a 2026 amendment search.