RES 733 Draft 01 2016-2018 - Laserfiche WebLink

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.B. NO. 1 indirectly, more than fifty per cent in value of the 2 outstanding stock of the corporation (determined with 3 the application of section 267(c) of this Internal 4 Revenue Code); 5 B) If the taxpaver is an estate or trust, is a grantor, 6 beneficiary, or fiduciary of the estate or trust, or is an 7 individual who bears any of the relationships s described in section 152(d)(2)(A) through (G) of the 9 Internal Revenue Code to a grantor, beneficiary or 10 fiduciary of the estate or trust; or 11 (C)Is a dependent (described in section 152(d)(2)(M of the 12 Internal Revenue Code) of the taxpayer, or, if the 13 taxpayer is an estate or trust, of a grantor, beneficiary, 14 or fiduciary of the estate or trust, and 15 (2) Wages paid to any individual with a disability if, prior to 16 the day the individual is hired by the emplover, the individual had 17 been employed by the employer at any time. 18 if In the case of a successor employer referred to in 19 section 3306(b)(1) of the Internal Revenue - Code, the determination of the 20 amount of the tax credit allowable under this section with respect to wages 21 paid by the successor employer shall be made in the same manner as if the 3