ETAX Corporation Special Tax Matters R17-09B
Explain the requirements of the voting power rule for brother-sister relationship.
ETAX Corporation Special Tax Matters R17-08B
Explain the requirements of the common parent ownership rule of a parent-subsidiary relationship.
ETAX Corporation Special Tax Matters R17-07B
Explain the requirements of the voting power rule for parent-subsidiary relationship.
ETAX Corporation Special Tax Matters R17-06B
Two rules necessary to determine a parent-subsidiary relationship.