Epstein File EFTA00598211: Treat and Controlled (DS9)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA00598211: Treat and Controlled (DS9)

General DocumentDate unavailableEFTA005982111 keyword hits

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This document contains excerpts from tax or regulatory guidance discussing the treatment of benefits and controlled entities under section 4958(f)(4) and related provisions. The text defines a '35-percent controlled entity' as a corporation in which specified persons or family members hold controlling interests. No specific individuals, dates, or financial amounts are identified in the provided excerpts.

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🔑 Evidence Keywords

treat controlled

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PersonKeyword

Excerpt 1

WebID=GL2003-0474. for the performance of services unless such organization clearly indicated its intent to so **treat** such benefit.

Excerpt 2

such organization, (ii) a member of the family (determined under section 4958(f)(4)) of an individual described in clause (i), or (iii) a 35-percent **controlled**

Excerpt 3

ENTITY (A) IN GENERAL The term "35-percent **controlled** entity" means-- (i) a corporation in which persons described in subparagraph (A) or (B) of paragraph