The Resource Check-the-box entity classification regulations

Check-the-box entity classification regulations

Label
Check-the-box entity classification regulations
Title
Check-the-box entity classification regulations
Creator
Subject
Summary
This article describes and discusses the specific provisions of the check-the-box regulations, with a particular emphasis on how the regulation would apply to foreign entities. (The regulation covers a list of foreign entities that will be treated as "per se corporations" for U.S. tax purposes in nearly 100 countries)
Citation source
In: Tax Management International Journal. - Washington DC. - Vol. 25 (1996),
http://library.link/vocab/creatorName
Davis, Bruce N
Language note
English
http://library.link/vocab/subjectName
  • hybrid entity
  • partnership
  • entity classification
Label
Check-the-box entity classification regulations
Instantiates
Publication
Abbreviated title
TMIJ
Label
Check-the-box entity classification regulations
Publication
Abbreviated title
TMIJ

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