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Epstein File EFTA01368368: Classified (DS10)

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This document explains that a limited liability company (LLC) may file Form 8832, Entity Classification Election, to elect classification as an association taxable as a corporation for federal income tax purposes. The excerpt presents standard tax election procedures without identifying specific entities or transactions.

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A limited liability company (LLC) may file Form 8832, Entity Classification Election, and elect to be **classified** as an association taxable as a corporation

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