McMillan: Transferee Shareholders and the Long Arm of the IRS

Lori McMillan (Washburn), Transferee Shareholders and the Long Arm of the IRS, 141 Tax Notes 223 (Oct. 14, 2013):

McMillan discusses United States v. Holmes [Nos. 12–1164, 12–1220 (10th Cir. Aug. 23, 2013)] and concludes that it has made liability management more challenging for the nonresident shareholder and has created problems for the unwary.

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