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. B . NO . <br /> 1 a corporation, to an individual who owns, directly <br /> 2 or indirectly, more than fifty per cent in value of <br /> 3 the outstanding stock of the corporation <br /> 4 (determined with the application of Section 267(c) <br /> 5 of this Internal Revenue Code); <br /> 6 b. If the taxpayer is an estate or trust, is a grantor, <br /> 7 beneficiary, or fiduciary of the estate or trust, or is <br /> 8 an individual who bears any of the relationships <br /> 9 described in Section 152(d)(2)(A) through (G) of the <br /> 10 Internal Revenue Code to a grantor, beneficiary or <br /> 11 fiduciary of the estate or trust: or <br /> 12 C. Is a dependent (described in Section 152(d)(2)(H) of <br /> 13 the Internal Revenue Code) of the taxpayer, or, if <br /> 14 the taxpayer is an estate or trust, of a grantor, <br /> 15 beneficiary. or fiduciary of the estate or trust: and <br /> 16 (2) No wages shall be taken into account under this section <br /> 17 with respect to any individual with a disability if, prior to <br /> 18 the day the individual is hired by the employer, the <br /> 19 individual had been employed by the employer at any <br /> 20 time. <br /> 3 <br />