The US Treasury Department and Internal Revenue Service (IRS) have published final and temporary regulations to add the Bulgarian SE (Aktsionerno Druzhestvo) to the list of per se corporations. These are entities listed in the check-the-box provisions of Treasury Regulation § 301.7701-2(b)(8) that are automatically classified corporations for US federal income tax purposes. The regulations were also published in proposed form in order to allow for public comment.
The IRS…