448(d)(2) qualified personal service corporation subject to flat 35-percent tax rate of sec. 11(b)(2); and petitioner contended its activity did not meet function test of sec. 448(d)(2)(A) for accounting service, since it did not perform accountinganbsp;...
|Title||:||Reports of the United States Tax Court, Volume 128, January 1, 2007, to June 30, 2007|
|Publisher||:||Government Printing Office -|