Entity classification election (English Wikipedia)

Analysis of information sources in references of the Wikipedia article "Entity classification election" in English language version.

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4gpoaccess.gov

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3web.archive.org

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2irs.gov

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2thefreelibrary.com

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1cornell.edu

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1ciremagazine.com

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1uakron.edu

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bc.edu

lawdigitalcommons.bc.edu

One Nation Among Many: Policy Implications of Cross-Border Tax Arbitrage, Diane M. Ring, Boston College Law Review 44(1), December 1, 2002. See pp. 96-98.

cfo.com

'Unchecking the Box' Could Lead to Fierce Debate, CFO Magazine, May 11, 2009

ciremagazine.com

Clarifying Entity Classification Conversions, Steven M. Friedman & Samuel H. Hoppe, Commercial Investment Real Estate Magazine, July/August 1999.

cornell.edu

law.cornell.edu

26 CFR 301.7701-2(b)(8)(i)

ecnext.com

goliath.ecnext.com

"Check-the-Box: Not Always the Right Answer for Certain Foreign Corporations". Robert Patelski, The Tax Adviser 37(4), April 2006.

gpoaccess.gov

ecfr.gpoaccess.gov

26 CFR 301.7701-2 Archived 2011-06-12 at the Wayback Machine and 301.7701-3 Archived 2011-06-12 at the Wayback Machine, Boris Bittker & James Eustice, Federal Income Taxation of Corporations and Shareholders, abridged paperback ISBN 978-0-7913-4101-8, chapter 2.
Treasury regulations §301.7701-2(b)(8); latest amendment T.D. 9462, 74 FR 46904, Sept. 14, 2009
Treasury regulations §301.7701-3(b)(3) and (h)(2).
Internal revenue regulations §1.902

irs.gov

IRS Form 8832: Entity Classification Election
Internal Revenue Manual, Part 4. Examining Process, Chapter 61. LMSB International Program Audit Guidelines, Section 5. Entity Classification, Internal Revenue Service, May 1, 2006

morganlewis.com

Obama’s 2011 Budget: Check-the-Box off the Table; Subpart F Expanded Archived 2011-07-14 at the Wayback Machine Morgan Lewis Tax Flash, February 2, 2010

pmstax.com

Internal Revenue Service Adopts "Check-the-Box" Classification Regulations, Partnership Tax Bulletin, Pillsbury Winthrop Shaw Pittman, December 1996

thefreelibrary.com

Comments on changes in entity classification: special rule for certain foreign eligible entities. Tax Executive, April 4, 2000
Entity classification simplification not that simple, Shawn Carson & John Santa Maria, The Tax Adviser, May 1, 2000

treas.gov

General Explanations of the Administration's Fiscal Year 2010 Revenue Proposals Archived 2010-11-11 at the Wayback Machine, Department of the Treasury, May 2009. See p. 28.

uakron.edu

Analyzing Subpart F in light of Check-the-Box, Cynthia Ram Sweitzer, Akron Tax Journal 20, March 2005. See pp. 9-11, 23

web.archive.org

26 CFR 301.7701-2 Archived 2011-06-12 at the Wayback Machine and 301.7701-3 Archived 2011-06-12 at the Wayback Machine, Boris Bittker & James Eustice, Federal Income Taxation of Corporations and Shareholders, abridged paperback ISBN 978-0-7913-4101-8, chapter 2.
General Explanations of the Administration's Fiscal Year 2010 Revenue Proposals Archived 2010-11-11 at the Wayback Machine, Department of the Treasury, May 2009. See p. 28.
Obama’s 2011 Budget: Check-the-Box off the Table; Subpart F Expanded Archived 2011-07-14 at the Wayback Machine Morgan Lewis Tax Flash, February 2, 2010