![]() ![]() “(i) In general.-In the case of a personal service corporation, this subsection shall apply to any expense of such corporation which directly relates to the activities of the qualified employee-owner in the same manner as if such expense were incurred by such employee-owner. Prior to amendment, text read as follows: 101–239 substituted “corporations” for “personal service corporations” in heading and amended text generally. (3) by inserting “179B,” after “section”, was executed by making the insertion after “section” the second place it appeared to reflect the probable intent of Congress.ġ999-Subsec. 108–357, which directed amendment of par. 115–97, § 13801(b), inserted “except as provided in paragraph (4),” before “ending on the date”. (2) related to property acquired for resale. (A) and (B) relating to exemption for aging process of beer, wine, and distilled spirits, and termination of such exemption after Dec. ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. Archives
January 2023
Categories |