My tax preparer cited 'Notice 2010-82' as authority for my LLC's treaty claim. Is that right?
I'm reviewing my CPA's memo on whether my disregarded LLC can claim the US-Canada treaty. The memo cites 'IRS Notice 2010-82' as the authority for owner-level treaty claims by disregarded entities. I tried to look it up and it seems to be about something else. Is the citation correct?
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