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| Polish | English |
| jednoosobowa spółka | disregarded entity (A business that is owned by an individual but is not treated as a separate entity from the business owner for tax purposes) |
| spółka z ograniczoną odpowiedzialnością | limited liability company (A business entity allowed for by state statutes in the United States that protects each owner (member) from personal liabilities but is not taxed since it passes all profits and losses to each member who is taxed accordingly) |