Federal Tax regulation,§1.368-2, Definition of disregarded entity

Reg. § 1.368-2 does not reflect P.L. 94-455, P.L. 96-589, P.L. 97-248, P.L. 98-369, P.L. 99-514 or P.L. 100-647.

(b)(1)(i)Definitions.— For purposes of this paragraph (b)(1), the following terms shall have the following meanings:

(A)Disregarded entity.— A disregarded entity is a business entity (as defined in § 301.7701-2(a) of this chapter) that is disregarded as an entity separate from its owner for Federal income tax purposes. Examples of disregarded entities include a domestic single member limited liability company that does not elect to be classified as a corporation for Federal income tax purposes, a corporation (as defined in § 301.7701-2(b) of this chapter) that is a qualified REIT subsidiary (within the meaning of section 856(i)(2)), and a corporation that is a qualified subchapter S subsidiary (within the meaning of section 1361(b)(3)(B)).