Tax-Fogelsong IV: THE SEVENTH CIRCUIT HOLDS THAT A PERSONAL SERVICE CORPORATION AND ITS SOLE SHAREHOLDER/EMPLOYEE DO NOT CONSTITUTE TWO SEPARATE ORGANIZATIONS, TRADES, OR BUSINESSES UNDER SECTION 482 OF THE INTERNAL REVENUE CODE
Since the passage of the sixteenth amendment\u27 in 1913 and the income tax legislation adopted ther...
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vot...
In 1948 petitioner and several other taxpayers, who had previously been active in constructing homes...
Tax-Fogelsong IV: THE SEVENTH CIRCUIT HOLDS THAT A PERSONAL SERVICE CORPORATION AND ITS SOLE SHAREHO...
Taxation-DISREGARDING THE CORPORATE ENTITY-PARTNERS UNABLE TO IGNORE EXISTENCE OF CORPORATION USED F...
The Courts of Appeals for the Sixth and Ninth Circuits are in conflict on the question of whether se...
Petitioner, E. P. Coady, and M. Christopher each owned 50 percent of the stock of the Christopher Co...
Profit Sharing- NEW DEFINITION OF A PARTNERSHIP PROFITS INTEREST DISQUALIFIES AN OTHERWISE QUALIFI...
Whether income earned by an incorporated personal service business is taxable to the individual or t...
In Container Corporation of America v. Franchise Tax Board,,1 the Supreme Court for the first time2 ...
The United States Court of Appeals for the Fourth Circuit recently has upheld the Treasury Regulatio...
Income Tax-CONDOMINIUM RECREATION FACILITIES-EXCESS RENTAL PAYMENTS TO OWNERS OF RECREATIONAL FACILI...
An examination of the current status of state net income taxation on interstate business logically b...
Grove Hill Realty v. Ferndliff Cemetery Association, 7 N.Y.2d 403, 198 N.Y.S.2d 287 (1960)
Income Tax-FOREIGN INCOME-INSURANCE PAYMENTS TO WHOLLY-OWNED FOREIGN CAPTIVE INSURANCE COMPANY ARE R...
Since the passage of the sixteenth amendment\u27 in 1913 and the income tax legislation adopted ther...
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vot...
In 1948 petitioner and several other taxpayers, who had previously been active in constructing homes...
Tax-Fogelsong IV: THE SEVENTH CIRCUIT HOLDS THAT A PERSONAL SERVICE CORPORATION AND ITS SOLE SHAREHO...
Taxation-DISREGARDING THE CORPORATE ENTITY-PARTNERS UNABLE TO IGNORE EXISTENCE OF CORPORATION USED F...
The Courts of Appeals for the Sixth and Ninth Circuits are in conflict on the question of whether se...
Petitioner, E. P. Coady, and M. Christopher each owned 50 percent of the stock of the Christopher Co...
Profit Sharing- NEW DEFINITION OF A PARTNERSHIP PROFITS INTEREST DISQUALIFIES AN OTHERWISE QUALIFI...
Whether income earned by an incorporated personal service business is taxable to the individual or t...
In Container Corporation of America v. Franchise Tax Board,,1 the Supreme Court for the first time2 ...
The United States Court of Appeals for the Fourth Circuit recently has upheld the Treasury Regulatio...
Income Tax-CONDOMINIUM RECREATION FACILITIES-EXCESS RENTAL PAYMENTS TO OWNERS OF RECREATIONAL FACILI...
An examination of the current status of state net income taxation on interstate business logically b...
Grove Hill Realty v. Ferndliff Cemetery Association, 7 N.Y.2d 403, 198 N.Y.S.2d 287 (1960)
Income Tax-FOREIGN INCOME-INSURANCE PAYMENTS TO WHOLLY-OWNED FOREIGN CAPTIVE INSURANCE COMPANY ARE R...
Since the passage of the sixteenth amendment\u27 in 1913 and the income tax legislation adopted ther...
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vot...
In 1948 petitioner and several other taxpayers, who had previously been active in constructing homes...