Issuer Disregarded Entities

Example Definitions of "Issuer Disregarded Entities"
Issuer Disregarded Entities. Charlie's Holding LLC, Arizona Charlie's, LLC, Fresca, LLC and any other entities which are directly or indirectly wholly-owned by Issuer and which, for federal income tax purposes, are treated as disregarded entities of which all items of income, deduction, gain and loss are treated as earned or incurred by Parent.
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