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This page is a archive of entries in the Taxation + Tax Planning category from March 2009.

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Taxation + Tax Planning: March 2009 Archives

By Jeffrey "Jeff" RubingerOn December 22, 2008, the IRS issued proposed regulations (the Proposed Regulations) (REG-113462-08) under Regulation Section 1.881-3 that "clarify" that the term "person" includes an entity that is disregarded as an entity separate from its single owner...

Continue reading "Proposed Conduit Financing Regulations Treat Disregarded Entities as Regarded Entities"