About: Entity classification election

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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.

Attributes	Values
rdfs:label	Entity classification election (en) チェック・ザ・ボックス規則 (ja)
rdfs:comment	チェック・ザ・ボックス規則（Check-the-box Classification Regulations）は、1996年に制定され、1997年1月1日から施行されたアメリカ合衆国の財務省の規則で、に関して、コーポレーション以外の企業体に対して、企業体そのものを課税主体とする事業体課税か、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。 (ja) 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. (en)
dct:subject	Corporate law Corporate taxation in the United States International taxation
Wikipage page ID	29479700 (xsd:integer)
Wikipage revision ID	959784257 (xsd:integer)
Link from a Wikipage to another Wikipage	Public Limited Company Naamloze vennootschap Double taxation Internal Revenue Code Limited liability Limited liability company Limited liability partnership Tax deferral Qualified dividends Corporation Substance over form Partnership Barack Obama Akciju sabiedrība Aksjeselskap Aktiebolag Aktiengesellschaft Aktieselskab Corporate law Flow-through entity Foreign tax credit Grandfather clause Corporate taxation in the United States International taxation Kabushiki gaisha Tax Increase Prevention and Reconciliation Act of 2005 Thin capitalisation Types of business entity Controlled Foreign Corporation Societas Europaea Form 990 Tax avoidance Treasury regulations S corporation Step transaction doctrine
Link from a Wikipage to an external page	https://www.irs.gov/pub/irs-pdf/f8832.pdf
sameAs	Entity classification election Entity classification election Entity classification election Entity classification election
dbp:wikiPageUsesTemplate	dbt:Div_col dbt:Div_col_end dbt:Quote dbt:Reflist
has abstract	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. If an entity is not classified as a corporation, it is treated as a partnership for U.S. tax purposes if it has more than one owner, or is treated as a "disregarded entity" if it has a single owner (i.e. is treated as part of the single owner). The classification of either a U.S. or non-U.S. entity for U.S. tax purposes has no effect for purposes other than U.S. income tax. (en) チェック・ザ・ボックス規則（Check-the-box Classification Regulations）は、1996年に制定され、1997年1月1日から施行されたアメリカ合衆国の財務省の規則で、に関して、コーポレーション以外の企業体に対して、企業体そのものを課税主体とする事業体課税か、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。 (ja)
prov:wasDerivedFrom	wikipedia-en:Entity_classification_election?oldid=959784257&ns=0
page length (characters) of wiki page	21582 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Entity_classification_election
is Link from a Wikipage to another Wikipage of	Limited liability company Corporation tax in the Republic of Ireland Gōdō gaisha Ireland as a tax haven Tax haven Double Irish arrangement Eligible entity Check-the-box Check the box
is Wikipage redirect of	Eligible entity Check-the-box Check the box
is foaf:primaryTopic of	wikipedia-en:Entity_classification_election

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