Public Limited Company (PLC) Taxation

I have a question. I realize that LLC can be taxed as either Partnership/Sole Proprietorship or a Corporation. What about PLC? Can it be taxed as either one as well or can it only be taxed as a Corporation?

Thanks,

Do you actually have a client who is a PLC that is NOT a foreign corporation?

I have never heard of one that is a domestic company.  Here is a useful wikipedia definition:

A public limited company (legally abbreviated to plc) is a type of public company under the United Kingdom company law, some Commonwealth jurisdictions, and the Republic of Ireland. It is a limited liability company whose shares may be freely sold and traded to the public (although a plc may also be privately held, often by another plc), with a minimum share capital of £50,000 and usually with the letters PLC after its name.^[1] Similar companies in the United States are called publicly traded companies. Public limited companies will also have a separate legal identity
 

As noted, in the USA they are called Publicly Traded Companies and I think (but will not swear) that they have to be corporations.

If the business is conducted in the US and has US employees (or other eligible US domiciled employees), it is likely the the US business is a subsidiary of the PLC, organized in a recognizable form under US state laws and tax law:  e.g. corporation, S corporation, LLP,  LLC, and the check-the- box option for tax treatment is available as appropriate.