Page 10 - International Taxation IRS Training Guides

Entity Symbols

Below
are commonly used symbols that you may

encounter outside of
IRS:

Corporation Reverse Hybrid Corporation
(US corporation, foreign pass-through)

Partnership Hybrid Partnership
(US pass-through, foreign corporation)

Branch, DE or Hybrid Branch or Disregarded Entity
Individual “DE”
(US branch or DE, foreign
corporation)

Trust

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