personal service corporation

• Personal service corporations

• 26 CFR 1.441-3 - Taxable year of a personal service corporation.

• Code of Federal Regulations - Title 26: Internal Revenue

• Rev. Proc. 2006-46

provides the exclusive procedures for a partnership, S corporation, electing S corporation, personal service corporation, or trust to obtain automatic approval from the Commissioner to adopt, change, or retain an annual accounting period under Section 442.

• United States. Internal Revenue Bulletin
• August 12, 2009

• Refining the definition of a personal service corporation.

Ron Lykins, Inc. v. Commissioner

• Journal of Accountancy
• Vol. 202 Nbr. 3, September 2006

• Non-CPA firm subject to PSC rate.

Certified public accounting, personal service corporation

• The Tax Adviser
• Vol. 38 Nbr. 5, May 2007

• Old Republic Insurance Company, a Pennsylvania Corporation, Plaintiff-Appellant, v. Durango Air Service, Inc., a Colorado Corporation; Donley E. Watkins; Ellen Roberts, as Personal Representative of the Estate of Morten Borcher; Jamie L. Ross, Individually and as Surviving Spouse of Colt H. Ross, Deceased, and as Natural Parent of Jaylie B. Ross and Jaida S. Ross, Minor Children of Colt H. Ross; Crystal L. Ross, Individually and as Surviving Spouse of Jon Dirk Ross, Deceased, and as Natural Parent of Jon Talon Ross, Tessa M. Ross, Starr L. Ross, and Cash D. Ross, Minor Children of Jon Dirk Ross; Amber Anne Ross; and Brandi L. Ross, Defendants-Appellees., 283 F.3d 1222 (10th Cir. 2002)

John W. Grund; Della S. Nelson, with him on the briefs, Grund & Breslau, P.C., Denver, CO, for Plaintiff-Appellant. Zane R. Moseley of Zarlengo, Mott...

• Federal Circuits

• Identifying a personal service corporation.

Brief Article

• Journal of Accountancy
• Vol. 176 Nbr. 3, September 1993

• 26 USC 269 - Sec. 269A. Personal service corporations formed or availed of to avoid or evade income tax

• US Code - Title 26: Internal Revenue Code

• Highlights of the New York State 2007/2008 Budget Act

On Apr 9, 2007, Governor Spitzer signed the New York State 2007/2008 Budget Act. One of the shortest in recent history, the Act contains some major changes to the tax law. The 2007/2008 Budget Act includes a provision for tax abuse involving personal service corporations or S corporations. It permits the Commissioner of the Department of Taxation and Finance to completely or partially disregard a personal service corporation formed to receive a partner's distribution from a New York State partnership if such a corporation was formed to avoid New York personal income tax. To comply with federal law, a highway use tax certificate of registration is replacing the highway use tax permit. Under the Budget Act, the 60% dividend exclusion for dividends received by captive real estate investmen...

• CPA Journal, The
• Vol. 77 Nbr. 6, June 2007

• United American Corporation Launches teliPhone'TM', the World First Personal Mobile VoIP Service.

MONTREAL -- United American Corporation (OTCBB:UAMA), announces today that its wholly owned subsidiary Vectoria Telecom is launching the world first W...

• Business Wire
• June 23, 2004

• 19 CFR 163.7 - Summons.

...(c) Service of summons?(1) Who may serve. Any Customs officer ... upon a natural person shall be made by personal delivery. (ii) Corporation, partnership, associati...

• Code of Federal Regulations - Title 19: Customs Duties