“Cogito, Ergo Sum”: Is that Disregarded Entity in Fact Regarded?

Journal of Taxation of Passthrough Entities
July-August 2019

Brian Hammell, Caroline Kupiec and Ameek Ponda authored the column, “'Cogito, Ergo Sum': Is that Disregarded Entity in Fact Regarded?," which was published in the July-August 2019 issue of the Journal of Taxation of Passthrough Entities.

Code Sec. 7701 check-the-box regulations dictate that certain entities with legal existence under state law shall have their existence negated for all purposes of federal tax law. The column discusses that the concepts of existence and its negation are not clear cut, and explores when and to what extent an otherwise disregarded entity should be regarded under federal tax laws.

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