Identify the per se companies for which a check-the-box election cannot be made for U.S. tax purposes

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Identify the “per se” companies for which a check-the-box election cannot be made for U.S. tax purposes in the countries listed below.

Consult the Instructions to Form 8832, which can be found on the “Forms & Pubs” site on the IRS website, www.irs.gov.

a. Japan

b. Germany

c. Netherlands

d. United Kingdom

e. People’s Republic of China

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Taxation Of Business Entities 2018 Edition

ISBN: 9781260174441

9th Edition

Authors: Brian C. Spilker, Benjamin C. Ayers, John A. Barrick, Edmund Outslay, John Robinson, Connie Weaver Ronald G. Worsham

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Question Posted: May 29, 2018 06:18 AM

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Identify the per se companies for which a check-the-box election cannot be made for U.S. tax purposes

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