The IRS has the concept of a "disregarded entity", meaning a company that is functionally equivalent to its owner. This is often the case when the company has only one member and has no separate business activities of its own, other than what the owner is doing for him or herself.
Do the several states have a legal equivalent of this idea, which would result in a company being treated as being legally equivalent to its owner? For the purposes of the question, New York law can be taken as the example.
