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Croatia

IRS expands “per se” corporate classification list to include a Croatian entity

IRS expands “per se” corporate classification list to include a Croatian entity

IRS Notice 2013-44, 2013-29 IRB, is a new notice which supplements IRS’s list of “per se” corporations to provide that the Croatian dionicko drustvo will be added to the list of entities that are always treated as corporations under Code Sec. 7701. Background. In Dec. ’96, IRS issued final regs dealing with the classification of […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney