A-2, 1984) (discussed below). But see Rev. Rul. 85-13, 1985-1 CB 184. Z 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). 8 TD 8697, 12/17/96. AS) Reg. 301.7701-3(a). A business entity is any entity that is not a