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Christopher Michael Larson

Christopher Larson’s Legal Guides

1 total

  • Is Taxpayer Engaged in a US Trade or Business?

    1. Fact Specific Question Which Depends on the Following Factors: a. NOTE: Trading in Securities or Commodities is Not a US Trade or Business Per Se(864(b)(2)) b. Attribution Through Agents 1)Activity through dependant agents can be trade or business a)Especially if agents act ne...

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