stablishing its U.S. status and avowing withholding on its allocable share of net income from the pa/triennia conducting a trade er business in the Uhltad sates bit the icillovinng cases: • 'NAILS owner of a disregarded only and not the entity. Cr. Na. lezhe Fefor W-9 irk- 1140cm S3-3 I MSS INS It