Section 206.699 – Classification as Disregarded Entity for Federal Income Tax Purposes.
206.699 Classification as disregarded entity for federal income tax purposes. Sec. 699. Notwithstanding any other provision of this act, a person that is a disregarded entity for federal income tax purposes under the internal revenue code shall be classified as a disregarded entity for purposes of parts 2 and 3 of this act. History: Add. […]