To achieve these goals, later that year she set up a valid single-member New York LLC, the Pierre Family, LLC, which was treated as a disregarded entity under the check-the-box regulations (Regs.
What does CTB stand for?
CTB stands for Check-The-Box (US IRS)
This definition appears frequently and is found in the following Acronym Finder categories:
- Military and Government
- Business, finance, etc.
See other definitions of CTB
We have 141 other meanings of CTB in our Acronym Attic
- Centre Technique du Bois (French)
- Centre Théâtral du Bourget (French theater association)
- Ceramic Technology Berlin GmbH (Berlin, Germany)
- Certified Texas Bred (Texas bred and produced show pigs)
- Certified Tissue Bank
- Ceylon Tourist Board (Ceylon, Sri Lanka)
- Ceylon Transport Board (now Sri Lanka Central Transport Board; public transit)
- Change the Bank
- Change the Business
- Charpentes et Traditions Bois (French: Carpentry and Wood Traditions)
Samples in periodicals archive:
``We're moving beyond a check-the-box approach to the issues that really matter, like the institutional changes in the department,'' Cunningham said.
Check-the-box rules also allow businesses to disregard their entity status for federal income tax purposes.
A simple solution The IRS has proposed the new check-the-box rules to alleviate these complexities for all eligible entity, defined by the IRS as any business entity that is not required to be treated as a corporation.
He also spent six years in the national tax offices of Arthur Andersen and Ernst & Young where he advised clients on transactions regarding corporate joint ventures, partnership mergers and divisions, international tax and check-the-box issues.
In addition, the transfer pricing rules under section 482 session, including audit issues, check-the-box, and tax accounting issues, will be covered.
EXECUTIVE SUMMARY * New regulations allow an S election to also represent a check-the-box election.
Schedule J (Accumulated Earnings & Profits of CFC) * Add an "other" line to lines 1-7 to allow for adjustments to E&P for check-the-box, adjustments to historical E&P resulting from audits, changes in functional currency, earnings restatements, adjustments in/ out of E&P pools due to mergers, etc.