Willard Taylor Authors Tax Lawyer Article

April 2011
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Mr. Taylor authored the article, “’Blockers,’ ‘Stoppers’ and the Entity Classification Rules,” in The Tax Lawyer (64 The Tax Lawyer 1, 2011). The article examined the use of entities inserted in a structure to change the character of the underlying income or assets, or both, to address entity qualification issues, to change the method of reporting, or otherwise to get a tax result that would not be available without the use of more than one entity.