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> How do you even have a single member LLC that is a disregarded entity where the single entity is a corporation?

LLC stands for "limited liability company," not corporation [1]. When one says "corporation" in a legal sense, it is typically understood to exclude LLCs. (That said, LLCs can elect to be treated as corporations for tax purposes.)

[1] https://en.wikipedia.org/wiki/Limited_liability_company



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