IFC format is not supported in 3ds Max by default and most plugins that add IFC support usually cover import of the data, but not export, which makes direct 3ds to ifc conversion problematic at best, impossible at worst.
The usual workaround is to use exchange formats to overcome this limitation, but not every type of data from 3DS format might be translated perfectly to IFC format.
A viable alternative is to use one of the dedicated 3D model conversion solutions, for example the CAD Exchanger.