Check-the-Box Practice Problems

Rattlesnake, Inc. is organized in Louisiana as a corporation. Rattlesnake, Inc. has more than one member. All members of Rattlesnake have limited liability. Is Rattlesnake, Inc. eligible to check the box? If so, what is its default status if there is no election under the check-the-box rules?

graph TD A((Dennis)) --- C("Rattlesnake, Inc.\n(Louisiana, USA)") B((Londyn)) --- C style C fill:#FFF,stroke:#000,stroke-width:2px

Blue entity means foreign.

White entity means domestic (U.S.).

Select your answer:

No, because a corporation organized in Louisiana is a per se corporation.

Yes, and its default status is a disregarded entity.

Yes, and its default status is a partnership.

Yes, and its default status is a corporation.

The code for this web page is significantly based on code created by Professor Sarah Lawsky on her practice problems page. The code for this web page can be found on my Github page.

Practice Problems on Check-the-Box Rules