Symposium: Limited Liability Companies at 20: An Introduction
Carter G. Bishop
Suffolk University Law School
Robert R. Keatinge
Suffolk 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
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: 4Accepted Paper Series
Date posted: March 5, 2009 ; Last revised: June 22, 2009
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