1982-107

Type

Rev Rul

Subject

1.05a - Generally

Keywords

Attribution Rules - Section 318

Five-or-Fewer Ownership Test

Personal Holding Company Rule

Partnership Attribution Rules

Year

1982

IRS Link

http://www.taxlinks.com/rulings/1982/revrul82-107.htm

Summary

In a ruling directed to RICs, a RIC loses its status as a result of becoming a personal holding company because of the operation of the partnership attribution rules in section 542.

Title

82-107, 1982-1 C.B. 103

Guidance Tags

Rev Rul - 82-107, 1982-1 C.B. 103

Referenced By

N/A

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1982-107

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