Disregarded Entity definition

Disregarded Entity means a single member limited liability company, a qualifying subchapter S subsidiary, or another entity if the company, subsidiary, or entity is a disregarded entity for federal income tax purposes.

Disregarded Entity means, with respect to any Person, (i) any “qualified REIT subsidiary” (within the meaning of Code Section 856(i)(2)) of such Person, (ii) any entity treated as a disregarded entity for Federal income tax purposes with respect to such Person, or (iii) any grantor trust if the sole owner of the assets of such trust for Federal income tax purposes is such Person.

Disregarded Entity means a business entity:

Examples of Disregarded Entity in a sentence

• You may enter any business, trade, or DBA name on line 2.e. Disregarded entity.

• Council does not presently have the ability to apply general rates, due to there being no rateable land capable of being subject to such a charge.

• Enter the entity’s legal name as shown on the entity’s organizing document (such as your articles of incorporation, partnership agreement).• Disregarded entity.

• Disregarded entity or entities An entity wholly owned by the organization that is generally not treated as aseparate entity for Federal tax purposes (for example, single-member limited liability company of which the organization is the sole member).

• For purposes ofthis paragraph (b)(1), the following terms shall have the following mean- ings:(A) Disregarded entity.

More Definitions of Disregarded Entity

Disregarded Entity means any entity treated as disregarded as an entity separate from its owner under Treasury Regulations Section 301.7701-3.

Disregarded Entity means any Domestic Subsidiary that is disregarded for U.S. federal income tax purposes.

Disregarded Entity means an entity that, pursuant to Treas. Reg. § 301.7701-2(c)(2), is disregarded for U.S. federal income Tax purposes as an entity separate from its owner.

Disregarded Entity. An entity that is both (a) solely owned by a REIT or Qualified REIT Subsidiary and (b) disregarded as an entity separate from its owner within the meaning of Section 301.7701-2(c)(2) of the Treasury Regulations.

Disregarded Entity means an entity that, pursuant to Treas. Reg. § 301.7701-2(c)(2), is disregarded for U.S. federal income tax purposes as an entity separate from its owner.

Disregarded Entity means any Person that is disregarded as an entity separate from its owner for U.S. federal income tax purposes.

Disregarded Entity means an entity that is disregarded as an entity separate from its owner pursuant to Regulations Section 301-7701-3(b)(1)(ii).