Disregarded Entity definition

Disregarded Entity means a single member limited liability company, a qualifying subchapter S subsidiary, or another entity if the company, subsidiary, or entity is a disregarded entity for federal income tax purposes.

Disregarded Entity means, with respect to any Person, (i) any “qualified REIT subsidiary” (within the meaning of Code Section 856(i)(2)) of such Person, (ii) any entity treated as a disregarded entity for Federal income tax purposes with respect to such Person, or (iii) any grantor trust if the sole owner of the assets of such trust for Federal income tax purposes is such Person.

Disregarded Entity means an entity that, pursuant to Treas. Reg. § 301.7701-2(c)(2), is disregarded for U.S. federal income Tax purposes as an entity separate from its owner.

Examples of Disregarded Entity in a sentence

• If you are reporting income and expenses of a disregarded entity, attach Schedule DE, Disregarded Entity Schedule.

• For U.S. Federal income tax purposes, it is a Disregarded Entity of Mizuho Americas LLC, a limited liability company organized under the laws of the State of Delaware.

• The Owner Trustee in its individual capacity may become the Holder (provided that if the Owner Trustee should acquire the Ownership Certificate, it shall be a REIT, a Qualified REIT Subsidiary or a Disregarded Entity) or the owner or pledgee of Notes and may deal with the Depositor, the Securities Administrator and the Indenture Trustee in banking transactions with the same rights as it would have if it were not Owner Trustee.

• INDIVIDUALS AND ESTATES ONLY - Nonresident Owner’s Name (Last, First, M.I.)Nonresident Owner’s SSN ALL OTHER OWNERS - Nonresident Owner’s NameNonresident Owner’s FEINAddressLast day of the Owner’s Taxable YearCityStateZip CodeCheck the appropriate box to indicate what type of taxpayer you are: (see instructions)Individual Partnership Tax-Option (S) Corporation Estate or Trust Corporation Disregarded Entity: Owner’s Name: Owner’s SSN or FEIN: Other.

• LLC: C Corp S Corp Partnership Disregarded Entity (Name of Regarded/ Owner*) See New Accounts Requirement document Individual Single Member LLC (Name of Regarded/ Owner*) See New Accounts Requirement document Non Profit Organization Formation documents/charter, Entity Certification of Powers, proof of 501(c)(3) status, and other entity documents that may be required Beneficial Owner Information Form**.

More Definitions of Disregarded Entity

Disregarded Entity means a business entity:

Disregarded Entity means any Domestic Subsidiary that is disregarded for U.S. federal income tax purposes.

Disregarded Entity means any entity treated as disregarded as an entity separate from its owner under Treasury Regulations Section 301.7701-3.

Disregarded Entity. An entity that is both (a) solely owned by a REIT or Qualified REIT Subsidiary and (b) disregarded as an entity separate from its owner within the meaning of Section 301.7701-2(c)(2) of the Treasury Regulations.

Disregarded Entity any entity treated as disregarded as an entity separate from its owner under Treasury Regulations Section 301.7701-3.

Disregarded Entity means an entity that is disregarded as an entity separate from its owner pursuant to Regulations Section 301-7701-3(b)(1)(ii).

Disregarded Entity means a Subsidiary that is a flow-through entity (i.e., a partnership or a disregarded entity) for United States federal income tax purposes and has no material assets other than Equity Interests of one or more Subsidiaries that are “controlled foreign corporations” within the meaning of Section 957(a) of the Internal Revenue Code (each such controlled foreign corporation, a “CFC”).