Symposium: Limited Liability Companies at 20: An Introduction
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.
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