The US Treasury Department and Internal Revenue Service (IRS) have published final regulations adding the Bulgarian Aktsionerno Druzhestvo to the list of per se corporations under the US check-the-box regulations. These are entities listed in Treasury Regulation §301.7701-2(b)(8) that are automatically classified corporations for US federal income tax purposes.
The final regulations adopt temporary regulations on this topic that were issued on 21 March 2008. For a repo…