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Taxation & Estate Planning

: TaxProf Blog

Bishop: Forgotten Trust -- A Check-the-Box Achilles? Heel

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Carter G. Bishop (Suffolk) has published Forgotten Trust: A Check-the-Box Achilles? Heel, 43 Suffolk U.L. Rev. 529 (2010). Here is the abstract: The 1997 check-the-box regulations largely ignored the distinction between trusts and business entities. The regulations promoted certainty and simplicity for unincorporated business entities by replacing uncertain and complex...

Full post as published by TaxProf Blog on November 01, 2010 (boomark / email).

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