2004 Ruling 2004-0103111R3 - Foreign affiliates; indirect payment -- summary under Subsection 2(1)

Description in the statement of facts of the factual basis for the representation by the taxpayer that a U.S. LLC would be resident in the United States under the case-law test.

Topics and taglines
Topic
Income Tax Act - s. 2(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
315144
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
343235
Extra import data
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