See Rothstein, 54 AFTR 2d 84-5072, 735 F2d 704, 84-1 USTC 99505 (CA-2, 1984) (discussed below). But see Rev. Rul. 85-13, 1985-1 CB 184. —————— The Kintner Regulations, promulgated in 1960, were derived from the case of Kintner, 46 AFTR 995, 216 F2d 418, 54-2 USTC 99626 (CA-9, 1954). ——————————— TD 8697, 12/17/96. ——S—— Reg. 301.7701-3(a). A business entity is any entity that is not a trust. See Reg. 301.7701-2(a). ———<—<$_— Reg. 301-7701-3(b)(1). =———_— Reg. 301-7701-3(b)(2){i). —$<$<< Reg. 301-7701-3(b)(2)(ii). —_$<$< Reg. 301.7701-3(a). —$—$—— Reg. 301-7701-2(a). ——$———$——s Section 1361(b)(3)(B). Certain types of corporations are not eligible to make a QSub election (e.g., insurance companies subject to tax under Subchapter L of the Code). See Section 1361(b)({2). ——$ Reg. 1.1361-4(a)(2). ——$—— Reg. 1.1361-4(a)(1)(i). ———— Reg. 1.1361-4(a)(1)(ii). ———— Sections 856(a) and (c), and 857(a)(1). — See Section 857(c)(2); see also S. Rep't. No. 106-201, 106th Cong., 1st Sess. 55 (1999). ——————— Sections 856(i)(2) and (I)(1). =O Section 856(i)(1). =O TT HOUSE_OVERSIGHT_026593