Under the check-the-box regulations a corporation incorporated under the law of any state can ...

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Accounting

Under the check-the-box regulations a corporation incorporated under the law of any state can

a. elect to be taxed as a partnership.

b. elect to be taxed as a limited liability company.

c. elect to be taxed as a sole proprietor if there is only one shareholder.

d. not be taxed as anything other than a corporation.

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