Historically, the corporate characteristics of continuity of life, centralized management, limited liability and free transferability were considered in determining whether an organization was taxed as a partnership or an association for tax purposes. Under current regulations, how can a partnership or limited liability company assure itself of being taxed as a partnership.
A. Check off the box election
B. Private letter ruling.
C. Contribute to the controlling political party.
D. The doctrines of Stare Decisis and Res Ipsa Loquitur.
E. A though D