4 Pages Posted: 5 Mar 2009 Last revised: 22 Jun 2009
Date Written: March 5, 2009
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.
Suggested Citation: Suggested Citation
Bishop, Carter G. and Keatinge, Robert R., Symposium: Limited Liability Companies at 20: An Introduction (March 5, 2009). Suffolk University Law Review, Vol. 42, p. 455, 2009; Suffolk University Law School Research Paper No. 09-14. Available at SSRN: https://ssrn.com/abstract=1354049