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Symposium: Limited Liability Companies at 20: An IntroductionCarter G. BishopSuffolk University Law School Robert R. KeatingeSuffolk University Law School; Holland & Hart LLP March 5, 2009 Suffolk University Law Review, Vol. 42, p. 455, 2009 Suffolk University Law School Research Paper No. 09-14 Abstract: Twenty years ago the release of Revenue Ruling 88-76 planted a seed of business entity revolution never before seen in the history of America. Nearly ten years later the infamous "check-the-box" regulations fueled the revolution by regarding all unincorporated entities as partnerships or disregarded entities, depending on the number of owners. This Symposium examines that history and its future.
Number of Pages in PDF File: 4 Accepted Paper SeriesDate posted: March 5, 2009 ; Last revised: June 22, 2009Suggested CitationContact Information
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