The section of the IRS code governing partnerships.

US citizens who reside and work on an extended basis in a foreign country.

This is the result of an agent concluding that payment is unreasonable in light of the facts and circumstances.

In lieu of noncash benefits, employees may simply select additional taxable sal$$ry$.$

At stated price $($the strike price$)$ for a given period

In this case the taxpayer refuses to pay the deficiency determined by the IRS and goes to

This is a favorable characteristic of a corporation dealing with its equity interest.

Combines the tax advantage of a passthrough entity and the legal protection of the corporate form.

Excess of market value over cost