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.B. NO. <br />i <br />f&Bears any of the relationships described in section <br />z <br />152(d)(2)(A) through (G) of the Internat Revenue Code <br />3 <br />to the taxpayer, or, if the taxpayer is a corporation, to <br />4 <br />an individual who owns, directly or indirectly, more <br />s <br />than fifty per cent in value of the outstanding stock of <br />6 <br />the corporation (determined with the application of <br />7 <br />section 267(c) of this Internal Revenue Code); <br />8 <br />B)If the taxpayer is an estate or trust, is a grantor, <br />9 <br />beneficiary, or fiduciary of the estate or trust, or is an <br />10 <br />individual who bears any of the relationships <br />11 <br />described in section 152(d)(2)(A) through (G) of the <br />12 <br />Internal Revenue Code 'to a grantor, beneficiary or <br />13 <br />fiduciary of the estate or trust; or <br />14 <br />FIs a dependent (described in section 152(d) 2)(H) of the <br />15 <br />Internal Revenue Code) of the taxpayer, or, if the <br />16 <br />taxpaver is an estate or trust, of a grantor, beneficiary, <br />17 <br />or fiduciary of the estate or trust; and <br />18 <br />(2) Wages paid to any elderly individual if, prior to the day <br />19 <br />the individual is hired by the em -plover, the individual had been <br />20 <br />employed by the employer at any time. <br />2 <br />