The article discusses the exceptions to the general rule that disregarded entities (DREs) are treated as 'tax nothings' for tax purposes. It outlines the four most common forms of DREs, their origins, and significant exceptions and modifications to the general rule. The article also covers various tax considerations, including employment and excise taxes, tax liability, TEFRA rules, and state tax treatment. It highlights the importance of understanding these exceptions in tax planning.
documents/EFTA00597664.pdf
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