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LB&I Concept Unit Knowledge Base - International

LB&I Concept Unit Knowledge Base - International

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have limited liability, (b) a corporation if all members have limited liability, or (c) a DRE if a single owner without limited liability (Treas. Reg. 301. 7701-3(b)(2)) To elect an alternative classification, there are two factors needed under the CTB Regulations (Treas. Reg. 301- 7701-1 …

  International, Liability

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