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