Under the "check-the-box" Regulations, a single-member LLC that fails to elect to be to treated as a corporation will be taxed as a sole proprietorship.

Name: Under the "check-the-box" Regulations, a single-member LLC that fails to elect to be to treated as a corporation will be taxed as a sole proprietorship.
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Under the "check-the-box" Regulations, a single-member LLC that does not elect to be treated as a corporation will be taxed as a sole proprietorship.

Under the "Check-The-Box" Regulations, a Single-Member LLC That Fails to Elect