Entity classification election
For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation. This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing the form, a default classification applies. U.S. corporations of the type that can be publicly traded must be treated as corporations. There is a list of specific foreign entities that must be treated as corporations. The election is effective for Federal income tax purposes.
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Entity classification election
For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation. This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing the form, a default classification applies. U.S. corporations of the type that can be publicly traded must be treated as corporations. There is a list of specific foreign entities that must be treated as corporations. The election is effective for Federal income tax purposes.
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For United States income tax p ...... es other than U.S. income tax.
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チェック・ザ・ボックス規則（Check-the-box Cl ...... それとも構成員課税を採るかの選択権を与えるものの一般的呼称。
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For United States income tax p ...... r Federal income tax purposes.
@en
チェック・ザ・ボックス規則（Check-the-box Cl ...... それとも構成員課税を採るかの選択権を与えるものの一般的呼称。
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Entity classification election
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チェック・ザ・ボックス規則
@ja