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Everything about Disregarded entity
Under U.S. tax law, a disregarded entity is an entity which is ignored for the purposes of taxation. Common examples of disregarded entities include single-member LLCs, qualified subchapter S subsidiaries and grantor trusts. Wikipedia →
🧭 Start here: a 6-step reading path
- Read the overview: Disregarded entityA 5-minute orientation
- Pick up a classic book: Disregard of the corporate fiction and allied corporation problemsThe most-reprinted book on the subject
- Read the landmark paper: Tall‐Cell Variant of Papillary Thyroid Cancer: Disregarded Entity?Cited 43 times
- Go sideways: S corporationA closely related topic
- Go sideways: Limited liability companyA closely related topic
🏆 Landmark papers (most cited)
Tall‐Cell Variant of Papillary Thyroid Cancer: Disregarded Entity?
Dirty-Appearing White Matter: A Disregarded Entity in Multiple Sclerosis
Editorial commentary: Mitral annular calcification: Incidental finding or an important entity that should not be disregarded?
The Choice of Business Entity: Corporate, Pass-Through, and Disregarded Entities
US Tax Scene: Court Allows Direct Foreign Tax Credit for Taxes Paid by Foreign Disregarded Entity
Colon cancer with a peritumoural abscess: Real-world evidence on prognostic and therapeutic implications of a disregarded entity
Foreign Foundation Held Able to Treat Assets of Foreign Investment Vehicle as Those of Disregarded Entity, With Income Subject to Excise Tax
📚 Books worth reading
- 📕Disregard of the corporate fiction and allied corporation problemsI. Maurice Wormser · 1927
Rechtsform und Realität juristischer PersonenRolf Serick · 1955- 📕A aplicação da desconsideração da personalidade jurídica no direito brasileiroAlexandre Couto Silva · 1999
- 📕Desconsideração da personalidade da pessoa jurídicaGuilherme Calmon Nogueira da Gama · 2009
- 📕Hōjinkaku hinin no hōriInoue, Kazuhiko · 1984
- 📕Desconsiderac̜ão da personalidade jurídicaFábio Ulhoa Coelho · 1989
- 📕El abuso del derecho a través de la persona colectivaHéctor Masnatta · 1967
- 📕Grenzen der Rechtspersönlichkeit juristischer Personen im englischen GesellschaftsrechtHans-Joachim Bauschke · 1975
Ranked by number of editions on Open Library, a rough measure of how lasting a book is.
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