IRS Issues Private Letter Ruling Granting Extension for Foreign Entity to File Form 8832 for Disregarded Entity Status

The IRS issued a private letter ruling on I.R.C. §7701 and Treas. Reg. §301.9100, granting a foreign entity 120 days to file Form 8832 for classification as a disregarded entity effective on its formation date. [PLR 202609012]

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