### Question
How is the term disregarded entity defined?


### Answer
The term **disregarded entity** is defined in *26 CFR § 1.909-1* as the following:

> an entity that is disregarded as an entity separate from its owner, as provided in § 301.7701-2(c)(2)(i) of this chapter.

#### Citation:
  - *26 CFR § 1.909-1*
  - Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

