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Annual Institute on Federal Taxation Returns to NYC and San Diego

Annual Institute on Federal Taxation Returns to NYC and San Diego
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Disregarded Entities Under the Check-the-Box Regulations Are Not Disregarded for All Tax Purposes | Foster Garvey PC

More than 25 years ago, effective January 1, 1997, Treasury issued what have been called the “Check-the-Box” regulations (the “Regulations”). The Regulations ended decades of battles. ....

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