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Taxation & Estate Planning

: TaxProf Blog

Borden: Residual-Risk Model for Classifying Business Arrangements

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Bradley T. Borden (Brooklyn) has published Residual-Risk Model for Classifying Business Arrangements, 37 Fla. St. U. L. Rev. 245 (2010). Here is the abstract: Tax law classifies business arrangements as one of three general structures: (1) disregarded arrangements, (2) tax partnerships, or (3) tax corporations. Since the enactment of the...

Full post as published by TaxProf Blog on October 08, 2010 (boomark / email).

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