United States: FinCEN BOI Reporting For Disregarded Entities Appears To Conflict With Existing IRS Regulations For Employer Identification Numbers - Liskow & Lewis

Credit: Mondaq- Published on May 6, 2024

Since Treasury Regulation Section 301.6109-1(h)(2)(i) took effect in 1997, the Internal Revenue Service (IRS) has permitted disregard entities...