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(DOWNLOAD) "Oneill v. United States" by United States Court Of Appeals For The Sixth Circuit ~ Book PDF Kindle ePub Free

Oneill v. United States

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eBook details

  • Title: Oneill v. United States
  • Author : United States Court Of Appeals For The Sixth Circuit
  • Release Date : January 01, 1969
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 72 KB

Description

The central question before this Court is whether a professional business organization which is a corporation under state law is a corporation for federal tax purposes wthin the meaning of 26 U.S.C. § 7701(a) (3), which provides that: "The term corporation includes associations, joint-stock companies, and insurance companies." We hold that it is.


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