SECTION 482, ASSIGNMENT OF INCOME PRINCIPLES AND PERSONAL SERVICE CORPORATIONS

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作者：

FEUER, A

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来源：

TAXES | 1981年 / 59卷 / 08期

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F8 [财政、金融];

学科分类号：

0202 ;

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页码：564 / 573

页数：10

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[21] Taxation of Corporations and Personal Income in New York, vol 1, Corporations, Real and Personal Property, vol 2, Personal Incomes, 4th edition
不详
[J]. BULLETIN OF THE NATIONAL TAX ASSOCIATION, 1922, 7 (07): : 234 - 234
[22] SECTION 482 OF INTERNAL REVENUE CODE, CREATION, ALLOCATION, AND IMPUTATION OF INCOME - VITAL DISTINCTIONS
BRODER, RM
[J]. TEMPLE LAW QUARTERLY, 1971, 45 (01): : 91 - 101
[23] PERSONAL SERVICE CONTRACT INCOME RESULTS IN PHC
不详
[J]. JOURNAL OF TAXATION, 1986, 64 (05): : 290 - 290
[24] ORDINARY INCOME MAY ARISE IN SECTION 337 SALES UNDER ASSIGNMENT OF INCOME DOCTRINE
LYON, CS
[J]. JOURNAL OF TAXATION, 1962, 16 (01): : 2 - 5
[25] AVOIDING PERSONAL HOLDING COMPANY INCOME FOR PROFESSIONAL CORPORATIONS - IS IT REALLY SO SIMPLE
WOOD, RW
[J]. TAXES, 1981, 59 (10): : 685 - 690
[26] COMMISSIONER V FIRST SECURITY BANK - ALLOCABILITY UNDER SECTION 482 OF LEGALLY NONRECEIVABLE INCOME
不详
[J]. UNIVERSITY OF PENNSYLVANIA LAW REVIEW, 1973, 122 (01) : 184 - 206
[27] PROFESSIONAL CORPORATIONS - PERSONAL SERVICE CONTRACTS - HIDDEN PITFALL IN PROFESSIONAL CORPORATION
STACK, S
[J]. OKLAHOMA LAW REVIEW, 1970, 23 (04) : 438 - 447
[28] ONE-MAN PERSONAL SERVICE CORPORATIONS - SINGING A NEW FOGLESONG
VALDEZ, A
[J]. NOTRE DAME LAW REVIEW, 1983, 58 (03) : 652 - 667
[29] THE KELLER, FOGLESONG, AND PACELLA CASES - 482 ALLOCATIONS, ASSIGNMENTS OF INCOME, AND NEW SECTION 269A
WOOD, RW
[J]. JOURNAL OF CORPORATE TAXATION, 1983, 10 (01): : 65 - 88
[30] SERVICE ASSERTS CIVIL FRAUD IN SECTION 482 INTER-COMPANY PRICING DECISION
FULLER, JP
[J]. JOURNAL OF TAXATION, 1976, 45 (05): : 282 - 285

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