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Taxation & Estate Planning

: TaxProf Blog

Field: Checking In on "Check-the-Box"

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Heather M. Field (UC-Hastings) has posted Checking In on "Check-the-Box" on SSRN. Here is the abstract: Eleven years ago, new regulations dramatically changed the manner in which the federal income tax system determines how business entities are taxed. These new...

Full post as published by TaxProf Blog on July 24, 2008 (boomark / email).

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