The IRS has established procedures to simplify taxpayers’ choice of entity for tax purposes. The procedures are referred to as the ‘‘check-the-box’’ regulations. Use the Internet to find articles or discussions about these new rules and how they are applied. Trace the steps you use in locating such sources (search engine, tax directory, or Web site, etc.). Write a summary of the information you find, including the URL of the Web site that contains the information you use for your summary.