IRS Form: Extension of Time to Make Corporation Election Granted (IRC §7701)

Sept. 5, 2025, 2:18 PM UTC

The IRS has issued a private letter ruling on Section 301.7701-3 granting taxpayer a 120-day extension to file Form 8832, Entity Classification Election, to elect to be classified as an association taxable as a corporation for federal tax purposes. [PLR 202536017]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.

Learn more about Bloomberg Tax or Log In to keep reading:

Learn About Bloomberg Tax

From research to software to news, find what you need to stay ahead.

Already a subscriber?

Log in to keep reading or access research tools.