us/statute/26/414/m/2/A/ii · Axiom

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us/statute/26/414/m/2/A/ii · Axiom

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(i)
(ii)

Axiom
US Federal
Statutes
Title 26
§ 414
(m)
(2)
(A)

Official source

any service organization which—

(i)#

is a shareholder or partner in the first organization, and

(ii)#

regularly performs services for the first organization or is regularly associated with the first organization in performing services for third persons, and

26 U.S.C. § 414(m)(2)(B) →

in view

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