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Related Practices
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Massachusetts Department of Revenue Releases Emergency Regulation Related to “Check-the-Box” ConformityJoseph X. Donovan, Jonathan B. Dubitzky, William E. Halmkin, Richard L. Jones, David J. McLaughlin, David J. Nagle, Sarah D. WellingsS&W Client Advisory, January 8, 2009 This Client Advisory explains the Massachusetts Department of Revenue's emergency regulation implementing the so-called "check-the-box" rules for entity characterization. View Client Advisory (PDF)
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