Posts Tagged ‘created or organized’

INTRODUCTION: This article introduces the origin and definition of “created or organized” found in 26 U.S.C. 7701(a)(4). That phrase is the origin of the term “domestic”. More at: QUESTION 1: What is the genesis and history of the phrase “created or organized” in 26 U.S.C. 7701(a)(4)? ANSWER 1: Concise takeaway: The phrase “created or organized”…