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Category:Disregarded Entity

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Disregarded Entity

A disregarded entity is a business entity (as defined in Reg. 301.7701-2(a) that is disregarded as an entity separate from its owner for Federal tax purposes. Examples of disregarded entities include a domestic single member limited liability company (SMLLC) that does not elect to be classified as a corporation for Federal tax purposes, a corporation (as defined in Reg. 301.7701-2(b)) that is a qualified REIT subsidiary (within the meaning of Sec. 856(i)(2)), and a corporation that is a qualified subchapter S subsidiary (within the meaning of Sec. 1361(b)(3)(B)).


Links

Entity Classification

Subcategories

This category has the following 4 subcategories, out of 4 total.

L

P

S

Pages in category "Disregarded Entity"

The following 3 pages are in this category, out of 3 total.

D

F

S

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