Epstein File EFTA00602757: Withheld, Madam and Structuring (DS9)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA00602757: Withheld, Madam and Structuring (DS9)

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This document discusses tax treatment of listed property used as compensation for services, tax withholding requirements, and structuring arrangements to avoid excessive personal use characterization. The excerpt includes a letter from the National Business Aviation Association (NBAA) addressing exceptions under tax code section 280F(d)(6)(C) regarding business aircraft use and compensation arrangements.

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withheld madam structuring arrangement

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Excerpt 1

the use of listed property is provided as compensation for the performance of services by any other person unless an amount is included in income (and **withheld**

Excerpt 2

. § 280F(b) Dear Sir and/or **Madam**: This letter is submitted by the National Business Aviation Association ("NBAA") in response to the invitation published

Excerpt 3

exceptions under section 280F(d)(6)(C) were designed to prevent a taxpayer from disguising excessive personal use by business owners and their employees by **structuring**