• Proposed Regulations Regarding Certain Disregarded Entities May Provide Useful Authority in Treaty Interpretation
  • April 14, 2004
  • Law Firm: Greenberg Traurig, P.A. - Miami Office
  • On March 31, the Internal Revenue Service issued proposed regulations (REG-106681-02) that would treat disregarded entities as separate entities for any taxes owed by either the disregarded entity or by another entity for which the disregarded entity is liable.