EXCISE TAX

Internal Revenue Bulletin 2005-45 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–114371–05, page 930. Proposed regulations under section 7701 of the Code explain that certain disregarded entities (qualified subchapter S subsidiaries and single owner eligible entities) are to be treated as entities separate from their owners for purposes of paying and reporting federal employment and certain excise taxes.

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▸Contents — Internal Revenue Bulletin 2005-45

Internal Revenue Bulletin 2005-45

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