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Right Without Reason? The Check-The-Box Corporate or Partnership Election Regulations Correctly Held Valid: Littriello v. United States

In Littriello v. United States, the District Court for the Western District of Kentucky became the first court to uphold the popular check-the-box regulations, Treasury Regulations 301.7701-1 through 301.7701-3. The check-the-box regulations allow small businesses...

William J. Rowe

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