Controlled Taxpayer Law and Legal Definition
Controlled taxpayer is defined as "any one of two or more taxpayers owned or controlled directly or indirectly by the same interests, and includes the taxpayer that owns or controls the other taxpayers." Xilinx, Inc. v. Comm'r, 567 F.3d 482, 487 (9th Cir. 2009)
Legal Definition list
- Controlled Substances Act
- Controlled Substances
- Controlled Substance Offense
- Controlled Substance Analogue
- Controlled Group of Corporations
- Controlled Taxpayer
- Controlled Transaction
- Controlling Interest
- Controlling Person
- Controlling Shareholder
- Controlling the Assault of Non-Solicited Pornography and Marketing Act
Related Legal Terms
- Administering a Controlled Substance
- Adoption Taxpayer Identification Number
- Authorized Possession of Controlled Substances
- Brother-Sister Controlled Group [Internal Revenue Code]
- Commonly Controlled Correspondent
- Comparable Uncontrolled Price (CUP) Method
- Comparable Uncontrolled Transaction (CUT) Method
- Controlled Access Zone
- Controlled Airspace
- Controlled Area [Energy]
