| dbo: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) |
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| 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) |
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Entity classification election (en) チェック・ザ・ボックス規則 (ja) |
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