Disregarded Entities | Corporate Taxation | Single Member LLCs

ARTICLES

Disregarded Entity

June 11, 2012

This article explains what a "disregarded entity" is for corporate taxation purposes.  The article also provides examples of some of the more commonly found disregarded entities (a common example it uses is a single-member LLC) and differentiates the treatment of these entities for tax purposes from how other areas of corporate law handle them. 

- Summary by FizzLaw Team

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Disregarded Entity