Subchapter 42.9.5 - Disregarded Entities
- Rule 42.9.501 - PASS-THROUGH ENTITY INFORMATION RETURNS FOR SINGLE-MEMBER LLC TREATED AS DISREGARDED ENTITY
- Rule 42.9.502 - DISREGARDED ENTITIES - SOURCING GAIN OR LOSS ON THE SALE OF AN INTEREST
- Rule 42.9.503 through 42.9.509 - Reserved
- Rule 42.9.510 - PASS-THROUGH ENTITY INFORMATION RETURNS FOR PARTNERSHIPS ELECTING IRC 761
- Rule 42.9.511 through 42.9.519 - Reserved
- Rule 42.9.520 - PASS-THROUGH ENTITY INFORMATION RETURNS FOR QUALIFIED SUBCHAPTER S SUBSIDIARIES
- Rule 42.9.521 through 42.9.529 - Reserved
- Rule 42.9.530 - PASS-THROUGH ENTITY INFORMATION RETURNS FOR QUALIFIED REIT SUBSIDIARIES
- Rule 42.9.531 through 42.9.539 - Reserved
- Rule 42.9.540 - PASS-THROUGH ENTITY RETURNS FOR REMIC