Income Tax Technical News, No. 16

"The Department will apply the Supreme Court's findings [in Duha] that, outside of the constating documents of a corporation and its share...

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"The Department recognizes that a start-up period often involves incurring extra costs in order to get a business up and running but taxpayers...

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If there is a bona fide partnership and the partners are jointly and severally liable for the partnership debts, RC will view the partnership as...

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