Epstein File EFTA00598235: Treat and Controlled (DS9)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA00598235: Treat and Controlled (DS9)

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Document containing Internal Revenue Code provisions regarding tax treatment of economic benefits and controlled entities. The text discusses conditions under which economic benefits are treated as consideration for services and defines 35-percent controlled entities under Section 4958.

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treat controlled

📋 Key Excerpts4

PersonKeyword

Excerpt 1

an economic benefit shall not be treated as consideration for the performance of services unless such organization clearly indicated its intent to so **treat**

Excerpt 2

)(3)(B)(ii) a member of the family (determined under section 4958(f)(4)) of an individual described in clause (i), or 4958(c)(3)(B)(iii) a 35-percent **controlled**

Excerpt 3

over the affairs of the organization, 4958(f)(1)(B) a member of the family of an individual described in subparagraph (A), 4958(f)(1)(C) a 35-percent **controlled**