Fogelsong v. Commissioner, 691 F.2d 848 (7th Cir. 1982)

Authors
Publication date
1 January 1983
Publisher
Scholarship Repository

Abstract

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

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