# Prop. Treas. Reg. § 301.7701-3: Classification of certain business entities.

Proposed regulation, not in force. REG-159243-03, 70 FR 18949, published 2005-04-11 <https://www.federalregister.gov/documents/2005/04/11/05-7088/residence-and-source-rules-involving-us-possessions-and-other-conforming-changes>. Interprets 26 U.S.C. § 7701.

Par. 25. In § 301.7701-3, paragraph (c)(1)(i) is amended by adding a final sentence to read as follows:

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(c) * * *

(1) * * *

(i) * * * For entity status consistency rules with respect to certain possessions of the United States, see §§ 1.932-1T(h) and 1.935-1T(e).

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