{
    "@context": "https://schema.org",
    "@type": "Article",
    "headline": "Tax Court holds that an offshore fund is engaged in a U.S. trade or business",
    "url": "https://www.lexblog.com/2024/01/02/tax-court-holds-that-an-offshore-fund-is-engaged-in-a-u-s-trade-or-business/",
    "identifier": {
        "@type": "PropertyValue",
        "name": "LexBlog Library record",
        "value": "LEX-WK-TF35HPTC",
        "url": "https://www.lexblog.com/lib/TF35HPTC/"
    },
    "datePublished": "2024-01-02T15:07:13-05:00",
    "dateModified": "2024-01-02T12:09:08-05:00",
    "author": {
        "@type": "Person",
        "name": "Martin T. Hamilton, David S. Miller, Amanda H. Nussbaum, Dan Paulos, Stuart Rosow, Seo Kyung (Rosa) Kim, Maggie Livingstone, Tyler J. Moser, Benjamin Swiszcz, Gaochuan Xie, Gregory Zeien"
    },
    "sourceOrganization": {
        "@type": "Organization",
        "name": "Proskauer Rose LLP"
    },
    "organizationScope": "at-publication",
    "isPartOf": "Tax Talks",
    "about": "Tax",
    "sourceUrl": "https://www.proskauertaxtalks.com/?p=3150",
    "sourceStability": "may-move"
}