Entity classification election
id:
entity-classification-election-285-18283038
title:
Entity classification election
text:
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 inc
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Entity_classification_election
date created:
date modified:
2024-04-24T13:08:17Z
main entity:
{"identifier":"Q5380557","url":"https://www.wikidata.org/entity/Q5380557"}
image:
fields total:
13
integrity:
13