Check the Box Rules for Foreign Businesses | Practical Law
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A Practice Note discussing the US federal income tax classification rules that apply to foreign businesses. For the US federal income tax classification rules that apply to US businesses, see Practice Note, Choice of Entity: Tax Issues.
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Check the Box Rules for Foreign Businesses
Practical Law Practice Note 3-502-6531
(Approx. 13 pages)
Check the Box Rules for Foreign Businesses
by Practical Law Corporate & Securities
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USA (National/Federal)
A Practice Note discussing the US federal income tax classification rules that apply to foreign businesses. For the US federal income tax classification rules that apply to US businesses, see
Practice Note, Choice of Entity: Tax Issues
.