EFTA00597664Set 9
14p5,962w
classification of an unincorporated business entity was determined
under what were known as the "Kintner Regulations," which analyzed four characteristics of the
entity to determine whether it more closely resembled ... discussed
below). But see Rev. Rul. 85-13, 1985-1 CB 184.
z
The Kintner Regulations, promulgated in 1960, were derived from the case of Kintner, 46 AFTR
https://www.justice.gov/epstein/files/DataSet%209/EFTA00597664.pdf