MATERIALS FROM 3/11/10 JOINT SECTION MEETING ON BUSINESS TRUSTS

• SB 784 Explanation
• Rev Rul 2004-86
• Rev Rul 92-105
• Treas. Reg. 301.7701-1
• Treas. Reg. 301.7701-2
• Treas. Reg. 301.7701-3
• Treas. Reg. 301.7701-4
• Eastern Airlines Case 2d Cir. 1994
• AG memo re CALSTRS, 2004
• AG opinion re business trusts, 1998
• Article - Tax - Property 12-108
• Article - Tax - Property 12-117

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