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Epstein File EFTA01368332: Classified (DS10)

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This document discusses tax entity classification elections available to limited liability companies (LLCs) under U.S. tax law. It explains that an LLC may file Form 8832 to elect classification as an association taxable as a corporation for federal tax purposes.

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A limited liability company (LLC) may file Form 8832, Entity Classification Election, and elect to be **classified** as an association taxable as a corporation

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