With no explanation, label text_A→text_B with either "not_related" or "related".
text_A: Varun Dhawan has received a nomination for a Filmfare Award.
text_B: For United States income tax purposes , a business entity may elect to be treated either as a corporation or as other than a corporation .. corporation. corporation. This entity classification election is made by filing Internal Revenue Service Form 8832 .. Internal Revenue Service Form. IRS tax forms. Absent filing the form , a default classification applies .. U.S. corporations of the type that can be publicly traded must be treated as corporations .. There is a list of specific foreign entities that must be treated as corporations .. The election is effective for Federal and most state income tax purposes .. state income tax. state income tax. If an entity is not classified as a corporation , it is treated as a partnership for U.S. tax purposes if it has more than one owner , or is a disregarded entity if it has a single owner -LRB- i.e. is treated as part of the single owner -RRB- .. corporation. corporation. partnership. partnership. disregarded entity. disregarded entity. The classification of either a U.S. or non-U.S. entity for U.S. tax purposes has no effect for purposes other than U.S. income tax .
not_related.