§ 301.7701-1T - Classification of organizations for federal tax purposes (temporary).

Related Notices

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(a) through (c) [Reserved] For further guidance, see § 301.7701-1(a) through (c).

(d) Domestic and foreign entities. See § 301.7701-5T for the rules that determine whether a business entity is domestic or foreign.

(e) through (f) [Reserved]

                    
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