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Epstein File EFTA01388064: Classified (DS10)

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This document discusses tax classification options for limited liability companies (LLCs), specifically referencing IRS Form 8832 (Entity Classification Election) and the ability of LLCs to elect taxation as corporations. The excerpt is instructional material regarding federal tax code provisions for business entity classification.

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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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