In this video we combined examples 1 & 2 in the Final Regulation T.D. 9796, that treat a domestic disregarded entity wholly owned by a foreign person as a domestic domestic corporation separate from its owner for the limited purposes of the reporting, record maintenance and associated compliance requirements that apply to 25 percent foreign-owned domestic corporations under section 6038A of the Internal Revenue Code.
CAUTION: This video is for education purposes only, and should not be construed as a legal advice. Always consult with a competent tax professional at all times.
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