### Question
What does disregarded entity mean?


### Answer
**Disregarded entity** has the following meaning in *26 CFR § 1.909-1T*:

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

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

