Transcription of LB&I Concept Unit Knowledge Base - International
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LB&I Concept Unit Knowledge Base - International
LB&I Concept Unit Knowledge base - International Document Control Number (DCN) ORE/C/19_02-01 Date of Last Update 9/24/2017 Note: This document is not an official pronouncement of law, and cannot be used, cited or relied upon as such. Further, this document may not contain a comprehensive discussion of all pertinent issues or law or the IRS's interpretation of current law. Unit Name Overview of Entity Classification Regulations (a/k/a Check-the-Box) Primary UIL Code Evaluation of Corporate transactions Library Level Number Title Shelf Cross-Over Book 19 Organization / Restructuring Chapter Evaluation of corporate transactions Section N/A N/A Sub-Section N/A N/A DRAFT 2 Table of Contents (View this PowerPoint in Presentation View to click on the links below) General Overview Relevant Key Factors Detailed Explanation of the Concept Examples of the Concept Index of Referenced Resources Training and Additional Resources Glo
comprehensive list found in Treas. Reg. 301.7701- 2(b)(8) (“per se” foreign corporations). These entities are automatically class ified as corporations and are not eligible to elect their classification. All other business entities are eligible to elect their classification. If no
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