Published: 2022-04-27
Articles
The Future Taxation of Private Business Firms
141–248
Abstract© 1998 by George K. Yin. This article represents a continuation of work I have done as reporter to the American Law Institute's Federal Income...
Taxation of Private Business Firms: Imagining a Future Without Subchapter K
249–286
AbstractSubchapter K is a mess. Its history began with the simple idea that a partnership should be treated for income tax purposes as a conduit,...
Benefits and Burdens of Subchapter S in a Check-the-Box World
287–338
AbstractThe Treasury's issuance of the check-the-box regulations (CTB) in late 1996 has intensified debate about whether there should be a single...