January 20, 2020

The No-Existence Theory and Pre-Immigration Check-the-Box Planning

Tax Analysts
Seth J. Entin

In an article for Tax Notes Federal, Partner Seth Entin discusses the "no-existence" theory, check-the-box regulations, pre-immigration tax planning and whether an entity that is not "relevant" is deemed to exist. 

READThe No-Existence Theory and Pre-Immigration Check-the-Box Planning

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