More than two decades ago, the Service announced its intention to consider simplifying the entity classification rules in Notice 95-14. It stated: “The Internal Revenue Service and the Treasury ...
It can be the case that companies are operating under an inferior business classification — an issue that’s more common than many would think. “They might have chosen a classification as a startup ...
The courts recently faced a series of cases involving the classification of partnership items. IRC section 6255(a) (2) defines a partnership item as something a partnership must take into account ...
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