OrbitaxFinal regulations issued to add Bulgarian Aktsionerno Druzhestvo to US check-the-box per se corporation list
|Approved Changes|United States
The US Treasury Department and Internal Revenue Service (IRS) have published final regulations adding the Bulgarian Aktsionerno Druzhestvo to the list of per se corporations under the US check-the-box regulations. These are entities listed in Treasury Regulation §301.7701-2(b)(8) that are automatically classified corporations for US federal income tax purposes.
The final re…
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