per se


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per se

Etymology: L
by itself, or of itself.
References in periodicals archive ?
The special rule provides that an entity historically treated as a partnership may retain that status, even though it is included in the per se list of corporations.
It is unclear what happens to entities on the per se list that are formed after May 8, 1996 -- when the regulations were proposed -- and before the regulations become final.
My second comment relates to Per Se entities revised, after May 8 and before the date the regulations are final.