Hybrid entities: Practical application under the check-the-box regime

On December 17, 1996, the IRS and the Treasury Department issued final entity classification regulations (check-the-box regulations) under IRC Section 7701 allowing US taxpayers to elect to treat most business entities for US federal income tax purposes either as a corporation or a partnership or to...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	International tax journal 1997-10, Vol.23 (4), p.1
Hauptverfasser:	Mogenson, Harvey B, Benson, David M, Rollinson, Marjorie A, O Connor, Margaret M, Baik, Sunghak Andy
Format:	Artikel
Sprache:	eng
Schlagworte:	Classification Corporate tax planning Income taxes Internal Revenue Code Multinational corporations Organizational structure Section 7701 Tax elections Tax planning Tax regulations TD 8697
Online-Zugang:	Volltext
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