Page 282 - International Taxation IRS Training Guides

Commonly Understood Symbols

(Cont’d)

are commonly used symbols for GTOCs that you
Below

outside of IRS:
may encounter

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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