Transcription of Chapter 7 Controlled and Affiliated Service Groups
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Chapter 7 Controlled and Affiliated Service Groups
Chapter 7- Controlled and Affiliated Service Groups Page 7-1 Controlled and Affiliated Service Groups Chapter 7 Controlled and Affiliated Service Groups By Larry Lawson (Cincinnati) Reviewer: Jeff Nelson (Cincinnati) INTERNAL REVENUE Service TAX EXEMPT AND GOVERNMENT ENTITIES Overview Introduction The Internal Revenue Code established its Controlled Groups Provisions as part of the Revenue Act of 1964. They were initially issued as part of a tax reform package intended to encourage small businesses, which operated in the corporate form. Over time some medium and large businesses began taking advantage of the lower tax rates afforded small businesses by organizing their structure into multiple corporate forms. The Employee Retirement Income Security Act of 1974 (ERISA) added sections 414(b) and (c). These sections required that all employees of commonly Controlled corporations, trades or businesses be treated as employees of a single corporation, trade or business.
Chapter 7- Controlled and affiliated service groups Page 7-2 Controlled and Affiliated Service Groups Overview, Continued Objectives At …
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