chard Joslin Subject: Re: foreign loss? On Mon, Jan 26, 2015 at 8:42 AM, Richard Joslin «mailto: > wrote: The entity that owns direct interest =n Phaidon Press Ltd is JMWT Ltd, a corporation for US tax purposes. =he holding companies above JMWT Ltd (Midco, Topco) are disregarded entities for income tax purposes