C1: 26 CFR 301.7701-2 — Business entities; definitions (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-sec301-7701-2.pdf
Read corporation categories in paragraph (b), partnership/disregarded-entity rules in (c), and separate employment-tax treatment. Archived 2025 edition; current eCFR access was blocked. Does not establish the classification of every 308B entity.