§655
11 cases·3 followed·2 distinguished·6 cited—27% support
Statute Text — 26 U.S.C. §655
Statute text not available for this section.
11 Citing Cases
655.001 (West 1984). However, the statutory framework for banks is found in chapter 658, while chapter 665 provides guidance to associations. Fla. Stat. Ann. secs. 658.165, 665.0211, 665.0501, 665.0711 (West 1984). As defined in chapter 658, the term “bank” does not include an association. Fla. Stat. Ann. sec. 658.12 (West 1984). An “associati
655.731(c)(9) (iii)(C) (2009). These costs are analogou to commissions or finder's fees paid to - 18 - [*18] an agent to locate and arrange for the hire ofa qualified employee. See Nelson v. Commissioner, T.C. Memo. 2010-96, 99 T.C.M. (CCH) 1385, 1388 ("[C]ompensation for services rendered, such as a bona fide finder's fee or commission, is g