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Federal Register / Vol. 78, No. 181 / Wednesday, September 18, 2013 / Notices
Abstract: A corporation and a REIT
use Form 8875 to jointly elect to have
the corporation treated as a taxable REIT
subsidiary
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Abstract a corporation is the process of summarizing the essential information about a corporation, including its financial status, ownership, and legal standing.
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The corporation itself or its authorized representative, such as a corporate secretary or legal counsel, is required to file abstract a corporation.
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