Classification of foreign trusts for US tax purposes : they may be called trust, but don't trust the label
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The work Classification of foreign trusts for US tax purposes : they may be called trust, but don't trust the label represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Classification of foreign trusts for US tax purposes : they may be called trust, but don't trust the label
Resource Information
The work Classification of foreign trusts for US tax purposes : they may be called trust, but don't trust the label represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Classification of foreign trusts for US tax purposes : they may be called trust, but don't trust the label
- Language
- eng
- Summary
- Since the United States adopted the 'check-the-box' regulations in 1996, the task of classifying a business entity as a partnership or a corporation has, in most instances, become quite simple. In the case of a eligible entity that wishes to be classified as a partnership (or, wholly owned, a disregarded entity) the now-ancient art of manipulating a four-factor test (and preparing costly legal options) has been replaced by a procedure that literally involves little more than checking a box to achieve the desired classification. The check-the-box regulations did not change the rules for distinguishing business entities from trust, but in the purely domestic context, the distinction has diminished importance
- Citation source
- In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 63 (2015),
- Geographic coverage
- North America
- Language note
- English
Context
Context of Classification of foreign trusts for US tax purposes : they may be called trust, but don't trust the labelWork of
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