19 July 1991 T.I. (Tax Window, No. 7, p. 8, ¶1363)

Where a property provided by a corporation to its shareholder is so expensive or luxurious that there is no normal rental market, the taxable...

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Where a property (such as a Florida condominium) is not acquired by a corporation for the purpose of gaining or producing income (e.g., where the...

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