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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 published Checking in on "Check-the-Box," 42 Loy. L.A. L. Rev. 451 (2009). Here is the abstract: Twelve years ago, new regulations dramatically changed the manner in which the federal income tax system determines how business entities are taxed. The new explicitly elective ?check-the-box? regulations for...

Full post as published by TaxProf Blog on September 22, 2009 (boomark / email).

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