Nev. Rev. Stat. § 368A.120 — Natural persons who are deemed to be business entities

A natural person engaging in a business shall
be deemed to be a business entity that is subject to the provisions of this
chapter if the person is required to file with the Internal Revenue Service a
Schedule C (Form 1040), Profit or Loss From Business Form, or its equivalent or
successor form, or a Schedule E (Form 1040), Supplemental Income and Loss Form,
or its equivalent or successor form, for the business.

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