English to Hungarian Bus/Financial Law: Taxation & Customs adóalanyok besorolása (USA)

Találtam itt (http://biztaxlaw.about.com/od/glossaryd/g/disregardentity.ht... egy definíciót:

„A disregarded entity is a business entity that is separate from its owner but which elects to be disregarded as separate from the business owner for federal tax purposes. The IRS says,
"If a “disregarded entity” is owned by an individual, it is treated as a sole proprietor. If the “disregarded entity” is owned any any other entity, it is treated as a branch or division of its owner."
Some background
The Internal Revenue Code (the regulations governing federal taxes) states that a business entity is a corporation by default. If the entity is not a corporation it is an "eligible entity" and it can elect its classification for federal tax purposes. The Code says, "an eligible entity with a single owner can elect to be classified as an association or to be disregarded as an entity separate from its owner." The only business type that fits all the qualifications to be a disregarded entity is a single-member LLC. (SMLLC).” stb. stb.

A besorolásban van: Individual, Simple Trust, Government, Private Foundation, Corporation, Grantor Trust, International Organization", "Disregarded Entity", "Complex Trust", "Central Bank Of Issue", "Partnership".