§1804

4 cases·4 cited

Statute Text — 26 U.S.C. §1804

Statute text not available for this section.

4 Citing Cases

Square D Company and Subsidiaries, Petitioner 121 T.C. No. 11 · 2003

ute payment constitutes reasonable compensation, for different treatment where the reasonable - 69 - compensation is for services provided before, or after, the date of the change in ownership or control. See Tax Reform Act of 1986, Pub. L. 99-514, sec. 1804(j)(2), 100 Stat. 2808. In connection with this amendment of the reasonable compensation provisions of section 280G, the Finance Committee report states: The committee intends that evidence that amounts paid to a disqualified individual for s

Alumax Inc. and Consolidated Subsidiaries, Petitioner 109 T.C. No. 8 · 1997

579, as amended retroactively by section 1804(e)(2) of the Tax Reform Act of 1986, Pub.

Gunther v. Commissioner 92 T.C. 39 · 1989

TBL Licensing LLC, f/k/a the Timberland Co.Subsid v. Werfel 82 F.4th 12 · Cir.