Per se corporations are non-U.S. entities deemed to be corporations for U.S. federal tax purposes if it is a certain type of non-U.S. entity that is identified on a comprehensive list in the Code of Federal Regulations. These entities receive an automatic classification of corporation at the time of formation and are not eligible to elect a different classification for U.S. tax purposes. The list of non-U.S. entity designations that are automatically classified as corporation can be found in Treas. Reg. s. 301.7701-2(b)(8).