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Citation DetailsTitle: S Corporations and disregarded entities-qualification as shareholders: S stock ownership is often diversified by using disregarded entities (DEs) in complex ownership structures. This article discusses recent strategies, rulings and pitfalls involving DEs and S shareholder eligibility.
Author: Michael R. Harmon
Publication:The Tax Adviser (Magazine/Journal)
Date: June 1, 2007
Publisher: Thomson Gale
Volume: 38
Issue: 6
Page: 324(5)
Distributed by Thomson Gale.
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