Unitary Business Groups 1. Is a foreign entity disregarded for federal income tax purposes includable in a unitary business group?

Yes. A person that is a disregarded entity for federal income tax purposes under the IRC is classified as a disregarded entity for purposes of the CIT. In other words, it is treated as a branch or division of its owner and will be included in a UBG as part of its owner if the owner is a member of a UBG.