Event Details
January 01, 1995
Description
Regulations allowed IRS to ignore intermediate entities in financing arrangements.
Participants (1)
| Name | Type | Mentions | |
|---|---|---|---|
| IRS | person | 10 | View Entity |
Source Documents (1)
HOUSE_OVERSIGHT_026590.jpg
This document is a page from a legal memorandum analyzing tax laws concerning grantor trusts, conduit financing, and Disregarded Entities (DREs). It discusses discrepancies between federal tax law (IRS) and state laws (specifically Pennsylvania and New York) regarding the recognition of trusts as separate entities. It also details IRS regulations proposed in December 2008 regarding tax avoidance strategies using multiple-party financing transactions.
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