Rule Subchapter: 42.9.5
	Subchapter Title: Disregarded Entities

42: REVENUE			Add to Favorites
	42.9: PASS-THROUGH ENTITIES
		42.9.5: Disregarded Entities

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Rule No Rule Title Latest Version Effective Date 42.9.501 PASS-THROUGH ENTITY INFORMATION RETURNS FOR SINGLE-MEMBER LLC TREATED AS DISREGARDED ENTITY 11/10/2017 42.9.502 DISREGARDED ENTITIES – SOURCING GAIN OR LOSS ON THE SALE OF AN INTEREST 12/9/2011 Rules 42.9.503 through 42.9.509 reserved 42.9.510 PASS-THROUGH ENTITY INFORMATION RETURNS FOR PARTNERSHIPS ELECTING IRC 761 12/11/2015 Rules 42.9.511 through 42.9.519 reserved 42.9.520 PASS-THROUGH ENTITY INFORMATION RETURNS FOR QUALIFIED SUBCHAPTER S SUBSIDIARIES 12/11/2015 Rules 42.9.521 through 42.9.529 reserved 42.9.530 PASS-THROUGH ENTITY INFORMATION RETURNS FOR QUALIFIED REIT SUBSIDIARIES 3/29/2013 Rules 42.9.531 through 42.9.539 reserved 42.9.540 PASS-THROUGH ENTITY RETURNS FOR REMIC 1/15/2010