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How Sec. 302(b)(2)(D) Operates
July 3, 2025
As of December 29, 1977, C Corporation, (C), had issued and outstanding 344 1/3 shares of common stock. Mr. A and Mrs. B, husband and wife, ("the taxpayers"...

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Post-Doctoral Fellow Was An Employee
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K is from Russia, where she received her Ph.D. in Biophysics. In mid-2006, K was hired for a post-doc fellowship position at MUSC's Dep...
"Land Rights" Are Property For Purposes Of Section 351
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Transferor is an Alaska Native Regional Corporation and the common parent of a group of affiliated corporations that together file a consolidated income tax return for federal...
Vacation Rental Was Not A "Hotel"
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Petitioner rents out his owner-occupied single-family house as a vacation rental to intermittent guests that stay for a minimum of two nights. &nb...
Concrete Pumping Was A Non-Taxable Service
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Petitioner, ("P"), owns concrete pumping trucks and is hired by contractors to pump concrete for the construction of high-rise buildings. The concrete is used by the...