Tax Court: Facts not Licensing Determines Personal Service Corporation Treatment

The Tax Court, Judge Dawson, holds that all relevant indicia, not state licensing requirements, is the standard for determining whether a taxpayer’s land surveying service constitutes the performance of services in the field of engineering qualifying for personal service corporation treatment under section 448.

Read the opinion here:
Kraatz & Craig Surveying Inc. v. Commissioner, 134 T.C. No. 8 (2010)

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