[DOWNLOAD] "Oneill v. United States" by United States Court Of Appeals For The Sixth Circuit # eBook PDF Kindle ePub Free

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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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