Purchases and Sales of Disregarded Entities: Tax Considerations | Practical Law
A Practice Note providing an overview of the US federal income tax considerations relevant to the purchase or sale of a disregarded entity. This Note discusses the check-the-box rules for disregarded entities, purchases and sales of single member LLCs, the inability to acquire a disregarded entity in a tax-free merger, purchases and sales of QSubs, and QSub drop and conversion transactions for buying the assets of an S-corporation target.