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Taxation & Estate Planning

: TaxProf Blog

7th Circuit Upholds Retroactive Application of "Son-of-Boss" Regs, Contrary to Klamath

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I previously blogged the district court's decision in Klamath Strategic Investment Fund LLC v. United States, 440 F. Supp. 2d 605 (E.D. Tex. 2006), which held that the anti-"Son of Boss" Reg. § 1.752-6 could not be applied retroactively by...

Full post as published by TaxProf Blog on February 07, 2008 (boomark / email).

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