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Posted

Not sure which is the best forum, but I will try this one. If an LLC elects to be taxed as a corporation under the "check-the-box" rules, is it a "corporation" for all purposes under the 414(b) and © rules? The logical answer seems to be clearly "yes," but I don't recall ever seeing any confirmation of that.

Posted

No takers on this? Is this just such an obvious "yes" that I shouldn't expect to find any statement from IRS confirming it?

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