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 regulations adopt temporary regulations on this topic that were issued on 21 March 2008. For a report on the temporary regulations. The preamble to the final regulations notes that the preamble to the temporary regulations incorrectly stated that the Aktsionerno Druzhestvo was a Societas Europaea (SE) type company, but...