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Epstein File EFTA01387599: Classified (DS10)

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This document contains tax guidance regarding limited liability company (LLC) entity classification elections. It explains that an LLC may file Form 8832 to elect classification as an association taxable as a corporation. The excerpt addresses federal tax treatment of business entity structures but contains no information related to the Epstein case, individuals involved, or case-specific facts.

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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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