Summary
The full Tax Court considered how to measure reasonable compensation in relation to golden parachute payments for sec. 280 (G) purposes. The Tax Court determined the multifactor test was the more appropriate than the independent investor test under this s ...
Square D. Company and Subsidiaries v. CIR
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See Also
Deduction of Golden Parachute Payments as Compensation Limited by Sec. 280G
The full Tax Court considered how to measure reasonable compensation in relation to golden parachute payments for sec. 280 (G) purposes.