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  2. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    Reform business entity classification rules for foreign entities: Under the proposal, a foreign eligible entity may be treated as a disregarded entity only if the single owner of the foreign eligible entity is created or organized in, or under the law of, the foreign country in, or under the law of, which the foreign eligible entity is created ...

  3. Form W-9 - Wikipedia

    en.wikipedia.org/wiki/Form_W-9

    Another purpose of Form W-9 is to help the payee avoid backup withholding.The payer must collect withholding taxes on certain reportable payments for the IRS. However, if the payee certifies on the W-9 they are not subject to backup withholding they generally receive the full payment due them from the payer. [2]

  4. Limited liability company - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_company

    If there is only one member in the company, the LLC is treated as a "disregarded entity" for tax purposes (unless another tax status is elected), and an individual owner would report the LLC's income or loss on Schedule C of his or her individual tax return. Thus, income from the LLC is taxed at the individual tax rates.

  5. Unlimited liability corporation - Wikipedia

    en.wikipedia.org/wiki/Unlimited_liability...

    In essence, the ULC can act as a “flow-through” or “disregardedentity for US tax purposes as the US tax rules “look through” the ULC to its shareholder(s). In contrast, the ULC is treated as a corporation, and is subject to tax at the corporate level, for Canadian tax purposes.

  6. List of legal entity types by country - Wikipedia

    en.wikipedia.org/wiki/List_of_legal_entity_types...

    There are three main types of business entity in Brunei, namely sole proprietorship, partnership, and company. [11] A private company contains the term "Sendirian Berhad", meaning "Private Limited" or "Sdn. Bhd." as part of its name; for a public company "Berhad" or "Bhd." is used. [12]

  7. Foreign corporation - Wikipedia

    en.wikipedia.org/wiki/Foreign_corporation

    If the company is taxed as a pass-through entity, it may be required to file a partnership return in the state (or states) that it has filed a foreign corporation. If the company is taxed as a C-Corporation , then it may have to pay income taxes to the state (or states) it has filed a foreign corporation, in proportion to the income generated ...

  8. Named-entity recognition - Wikipedia

    en.wikipedia.org/wiki/Named-entity_recognition

    Named-entity recognition (NER) (also known as (named) entity identification, entity chunking, and entity extraction) is a subtask of information extraction that seeks to locate and classify named entities mentioned in unstructured text into pre-defined categories such as person names, organizations, locations, medical codes, time expressions, quantities, monetary values, percentages, etc.

  9. Incorporation (business) - Wikipedia

    en.wikipedia.org/wiki/Incorporation_(business)

    There are a number of legal benefits that come with incorporation. One significant legal benefit is the protection of personal assets against the claims of creditors and lawsuits. Sole proprietors and general partners in a partnership are personally and jointly responsible for all the legal liability (LL) of a business such as loans, accounts payable, and legal