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We sustain respondent’s determination that tax return
preparation and bookkeeping services constitute and are to be
treated as services in the field of accounting. Substantially
all of petitioner’s employees’ activities involve the performance
of services in the field of accounting. Accordingly, for the 2
years in issue, petitioner is to be treated as a qualified
personal service corporation taxed at the flat 35-percent rate
set forth in section 11(b)(2).
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011