ADMINISTRATIVE

Internal Revenue Bulletin 2006-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2006–3, page 276. Japanese Yugen Kaisha (YK) and Tokurei Yugen Kaisha (TYK). A Yugen Kaisha, a Japanese business entity, which will become a Tokurei Yugen Kaisha under recently enacted Japanese legislation, will continue to be eligible to elect its U.S. entity classification under the check the box regulations.

January 9, 2006 2006–2 I.R.B.

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▸Contents — Internal Revenue Bulletin 2006-2

Internal Revenue Bulletin 2006-2

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