You will be given a definition of a task first, then some input of the task.
In this task you will be given a passage and a yes/no question based on the passage. You should answer the question using the information from the passage.

passage: The list of foreign entities classified as corporations for federal tax purposes (so called per se corporations, not eligible to make an entity classification election) includes, as of September 2009:
question: can a per se corporation check the box?
Output:
No