Bold Corporation paid $25 to each full-time employee at year-end in recognition of the holidays. Bold Corporation
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A partial list of research sources is
• Secs. 74(c), 102, 132(c), and 274(b)
• Reg. Sec. 1.132-6(e)(1)
• Hallmark Cards, Inc. v. U.S., 9 AFTR 2d 391, 62-1 USTC ¶9162 (DC-Mo, 1961).
• Rev. Rul. 59-58, 1959-1 CB 17.
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...
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Federal Taxation 2016 Comprehensive
ISBN: 9780134104379
29th Edition
Authors: Thomas R. Pope, Timothy J. Rupert, Kenneth E. Anderson
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