What form is used by a U.S. corporation to "check-the-box" to elect the U.S. tax consequences of forming a hybrid entity outside the United States?

Question

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Form 8832 is used to check-the-box for U.S. tax purposes and elect the classification of an entity for tax purposes. This form can be used to elect to treat a foreign entity as a disregarded entity or a partnership, which could result in hybrid tax treatment.

What Form Is Used by a U