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Mexican Land Trust arrangements deemed not to be Trusts under Treasury Regulation section 301.7701-4(a)

On Behalf of | Jun 10, 2013 | FTB, International Tax Law, Tax Controversy |

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). 


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