§52 — Special rules

60 cases·6 followed·1 distinguished·1 questioned·1 criticized·51 cited—10% support

Statute Text — 26 U.S.C. §52

(a)Controlled group of corporations

For purposes of this subpart, all employees of all corporations which are members of the same controlled group of corporations shall be treated as employed by a single employer. In any such case, the credit (if any) determined under section 51(a) with respect to each such member shall be its proportionate share of the wages giving rise to such credit. For purposes of this subsection, the term “controlled group of corporations” has the meaning given to such term by section 1563(a), except that—

(1)

“more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in section 1563(a)(1), and

(2)

the determination shall be made without regard to subsections (a)(4) and (e)(3)(C) of section 1563.

(b)Employees of partnerships, proprietorships, etc., which are under common control

For purposes of this subpart, under regulations prescribed by the Secretary—

(1)

all employees of trades or business (whether or not incorporated) which are under common control shall be treated as employed by a single employer, and

(2)

the credit (if any) determined under section 51(a) with respect to each trade or business shall be its proportionate share of the wages giving rise to such credit.

The regulations prescribed under this subsection shall be based on principles similar to the principles which apply in the case of subsection (a).

(c)Tax-exempt organizations

(1)In general

No credit shall be allowed under section 38 for any work opportunity credit determined under this subpart to any organization (other than a cooperative described in section 521) which is exempt from income tax under this chapter.

(2)Credit made available to qualified tax-exempt organizations employing qualified veterans

For credit against payroll taxes for employment of qualified veterans by qualified tax-exempt organizations, see section 3111(e).

(d)Estates and trusts

In the case of an estate or trust—

(1)

the amount of the credit determined under this subpart for any taxable year shall be apportioned between the estate or trust and the beneficiaries on the basis of the income of the estate or trust allocable to each, and

(2)

any beneficiary to whom any amount has been apportioned under paragraph (1) shall be allowed, subject to section 38(c), a credit under section 38(a) for such amount.

(e)Limitations with respect to certain persons

Under regulations prescribed by the Secretary, in the case of—

(1)

a regulated investment company or a real estate investment trust subject to taxation under subchapter M (section 851 and following), and

(2)

a cooperative organization described in section 1381(a),

rules similar to the rules provided in subsections (e) and (h) of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply in determining the amount of the credit under this subpart.

Treasury Regulations

Treas. Reg. §Treas. Reg. §1.52-1 Trades or businesses that are under common control
Treas. Reg. §Treas. Reg. §1.52-1(a) Apportionment of jobs credit among members of a group of trades or businesses that are under common control—(1) Targeted jobs credit.
Treas. Reg. §Treas. Reg. §1.52-1(b) Trades or businesses that are under common control.
Treas. Reg. §Treas. Reg. §1.52-1(c) Parent-subsidiary group under common control—(1) In general.
Treas. Reg. §Treas. Reg. §1.52-1(d) Brother-sister group under common control—(1) In general.
Treas. Reg. §Treas. Reg. §1.52-1(e) Combined group under common control.
Treas. Reg. §Treas. Reg. §1.52-1(f) Actuarial interest.
Treas. Reg. §Treas. Reg. §1.52-1(g) Exclusion of certain interests and stock in determining control.
Treas. Reg. §Treas. Reg. §1.52-1(h) Transitional rule—(1) In general.
Treas. Reg. §Treas. Reg. §1.52-1(i) Applicability date.
Treas. Reg. §Treas. Reg. §1.52-2 Adjustments for acquisitions and dispositions
Treas. Reg. §Treas. Reg. §1.52-2(a) General rule.
Treas. Reg. §Treas. Reg. §1.52-2(b) Meaning of terms—(1) Acquisition.
Treas. Reg. §Treas. Reg. §1.52-2(i) §1.52-2(i)
Treas. Reg. §Treas. Reg. §1.52-3 Limitations with respect to certain persons
Treas. Reg. §Treas. Reg. §1.52-3(a) Mutual savings institutions.
Treas. Reg. §Treas. Reg. §1.52-3(b) Regulated investment companies and real estate investment trusts.
Treas. Reg. §Treas. Reg. §1.52-3(c) Cooperatives—(1) Taxable years ending after October 31, 1978.

60 Citing Cases

FOLLOWED Swallows Holding, Ltd., Petitioner 126 T.C. No. 6 · 2006

Thus section 52 governs the manner of filing corporation returns, section 215(a) deals with the manner of filing returns by or for nonresident aliens, section 251(f) the manner of filing returns by citizens of the United States who are in receipt of income from sources within possessions of the United States, and section

Swallows Holding, Ltd. v. Commissioner 126 T.C. 96 · 2006

Steven Jacobowitz, Petitioner T.C. Memo. 2023-107 · 2023

§ 52-576(a) (1971) (“No action for an account, or on any simple or implied contract, or on any contract in writing, shall be brought but within six years after the right of an action accrues . . . .”). With Newtown’s right of action accruing sometime in 2010 (and at the latest on October 5, 2010), its opportunity to bring an action with respect to

Continuing Life Communities Thousand Oaks LLC, Spieker CLC, LLC, Tax Matters Partner, Petitioner T.C. Memo. 2022-31 · 2022

§ 52:27d-330 (West 2021) (New Jersey); 2021 N.M. Laws Ch. 56 (S.B. 152) (New Mexico); N.Y. Pub. Health Law § 4650 (McKinney 2021) (New York). Entry into the industry in California is controlled by the state’s Department of Social Services, which issues a certificate of authority for continuing-care communities to operate. Cal. Health & Safety Code

Lisa A. Bruno, Petitioner · 2020

52- 350a(13) (2016); Profetto v. Lombardi, 137 A.3d 922, 924 (Conn. App. Ct. 2016); Niles v. Niles, 546 A.2d 329, 330 (Conn. App. Ct. 1988). Accordingly, Connecti- cut courts order interest on the unpaid amount ofajudgment in a domestic action, as the divorce court here did at petitioner's request, as a sanction against the de- faulting spouse

John Crimi, Petitioner T.C. Memo. 2013-51 · 2013

52:18A-196 (West 2010).3° To furtherNew Jersey's commitmentto preservation, on September 19, 2003, Governor McGreevy issued Executive Order No. 70 establishing the Highlands Task Force to make recommendations intended to preserve natural resources ofand enhance the qualify oflife in the New Jersey Highlands region, a portion ofthe national Hig

Susan Crimi, Petitioner T.C. Memo. 2013-51 · 2013

John C. Crimi, Petitioner T.C. Memo. 2013-51 · 2013

Martin David Hoyle, Petitioner 136 T.C. No. 22 · 2011

"Petitioner does not contend that respondent failed to follow proper procedures in refiling the NFTL. - 22 - Consequently, we conclude that respondent's refiling of the NFTL is not grounds for dismissal of the instant case in petitioner's favor. Accordingly, we will deny petitioner's motion to dismiss respondent's lien. To refle

General Instrument Corp. v. Commissioner 35 T.C. 803 · 1961

Frank Sawyer Trust of May 1992 v. Commissioner of Internal Reven 712 F.3d 597 · Cir.

Cold Metal Process Co. v. Commissioner 25 T.C. 1333 · 1956

Metallics Recycling Co. v. Commissioner 79 T.C. 730 · 1982

Odes Ho Kim v. Dome Entertainment Center, Inc. 748 F.3d 647 · Cir.

Chong Kim v. Odes Ho Kim · Cir.

F.R.C. International, Inc. v. United States 278 F.3d 641 · Cir.

Hoyle v. Commissioner 136 T.C. 463 · 2011

Sundstrand Corp. v. Commissioner 98 T.C. 518 · 1992

Estate of Magarian v. Commissioner 97 T.C. 1 · 1991

Estate of Kyle v. Commissioner 94 T.C. 829 · 1990

Zaentz v. Commissioner 90 T.C. 753 · 1988

Estate of Gagliardi v. Commissioner 89 T.C. 1207 · 1987

Estate of Johnson v. Commissioner 77 T.C. 120 · 1981

Adams v. Commissioner 70 T.C. 373 · 1978

Hope v. Commissioner 55 T.C. 1020 · 1971

Early v. Commissioner 52 T.C. 560 · 1969

Amos v. Commissioner 47 T.C. 65 · 1966

Estate of Sbicca v. Commissioner 35 T.C. 96 · 1960

Arcade Realty Co. v. Commissioner 35 T.C. 256 · 1960

Joseph Weidenhoff, Inc. v. Commissioner 32 T.C. 1222 · 1959

Beck Chemical Equipment Corp. v. Commissioner 27 T.C. 840 · 1957

Fixler v. Commissioner 25 T.C. 1313 · 1956

Champayne v. Commissioner 26 T.C. 634 · 1956

Fourth & Railroad Realty Co. v. Commissioner 25 T.C. 458 · 1955

Automobile Club of Michigan v. Commissioner 20 T.C. 1033 · 1953

Consolidated Apparel Co. v. Commissioner 17 T.C. 1570 · 1952

Estate of Paul v. Commissioner 16 T.C. 743 · 1951

Merrill v. Commissioner 9 T.C. 291 · 1947

Whitney v. Commissioner 8 T.C. 1019 · 1947

Burford Oil Co. v. Commissioner 4 T.C. 613 · 1945

P. Dougherty Co. v. Commissioner 5 T.C. 791 · 1945

Estate of Gray v. Commissioner 2 T.C. 97 · 1943

415 South Taylor Building Corp. v. Commissioner 2 T.C. 184 · 1943

American Foundation Co. v. Commissioner 2 T.C. 502 · 1943

Northwestern Steel & Wire Co. v. Commissioner 1 T.C. 1114 · 1943

Harmon v. Commissioner 1 T.C. 40 · 1942

Almeida v. Holder 588 F.3d 778 · Cir.

United States v. Moskowitz, Passman & Edelman 603 F.3d 162 · Cir.

United States v. Shellef and Rubenstein · Cir.

United States v. Shellef and Rubenstein 507 F.3d 82 · Cir.

Almeida v. Holder · Cir.

Combs v. Homer Ctr Sch Dist · Cir.

State of Texas v. USA · Cir.

Associated Builders & Contractors Inc. v. City of Jersey City 836 F.3d 412 · Cir.

United States v. Talvin Lawing 703 F.3d 229 · Cir.

DeAngelis v. Commissioner 574 F.3d 789 · Cir.

United States v. Abdelaziz 68 F.4th 1 · Cir.

Stephen Pond v. United States 69 F.4th 155 · Cir.

United States v. Grigsby 86 F.4th 602 · Cir.