Revenue Ruling 2013-14 describes a typical Mexican Land Trust (MLT), or fideicomiso, and concludes that the arrangement is not a trust within the meaning of § 301.7704-4(a).
Experience. Dedication. Results.
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Mexican Land Trust arrangements deemed not to be Trusts under Treasury Regulation section 301.7701-4(a)
On Behalf of Law Office of Williams & Associates, P.C. | Jun 10, 2013 | FTB, International Tax Law, Tax Controversy |
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