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Full-Text Articles in Tax Law
Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins
Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins
Faculty Publications
No abstract provided.
Mca, Inc. V. United States: Judicial Recognition Of The Separate Interests Theory, Daniel N. Zucker
Mca, Inc. V. United States: Judicial Recognition Of The Separate Interests Theory, Daniel N. Zucker
Northwestern Journal of International Law & Business
For United States federal tax purposes, the classificaiton of an entity as a partnership or a corporation has significant ramifications, particularly with respect to entities in foreign countries. Classification is especially important to the owners - whether shareholders or partners - of the entity because the question of whether they are taxed on their share of the profits or only upon repartriation will often depend on how the entity, set up under foreign law, is recognized by the Internal Revenue Service (Service). While entity classification in the domestic area has always been vulnerable to challenge, foreign entities face an additional …