What form is used by a U.S. corporation to "check-the-box" to elect the U.S. tax...

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Accounting

What form is used by a U.S. corporation to "check-the-box" to elect the U.S. tax consequences of forming a hybrid entity outside the United States?

A) Form 1118

B) Form 1120

C) Form 8832 D) Form 8833

Please explain.

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