Given that there was no ambiguity in an agency agreement between the taxpayer and its Puerto Rican subsidiary, it was not necessary to consider any extrinsic evidence of the parties' intention, and fact that the Puerto Rican subsidiary represented in its tax returns to the Puerto Rican authorities that it was carrying on the business itself (contrary to the terms of the agreement) did not alter this conclusion.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332658
Extra import data
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