US outbound update: IRS says Societas Europaea is per se corporation November 28 2004 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email The Internal Revenue Service (IRS) has issued Notice 2004-68 adding several European business entities to the list of per se corporations Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login