Except for some specialized health care and contingency services, personal services
are unallowable under the vast majority of these contractor-provided services.
It filed its tax return as a general corporation and not as a personal service
1348, a taxpayer was not entitled to the benefits of the maximum graduated tax rate limitation on personal service
income if capital was a material income-producing factor with respect to that service.
Such personal service
corporations are also denied the automatic change in accounting period afforded most C Corporations.
and after-the-sale technical support.
Some companies have developed this system into a science, using personal computers to develop the personal service
plan, schedule each resident, assign a staff person to the residents and generate a billing statement, personal information sheet, medication record and acuity report.
As indicated above in the Encore Management case, when the government, during contract administration, directs or supervises contractor employees over a sustained period of time, a personal service
contract may be formed.
The most dynamic commercial bank in the Dominican financial system, BANINTER offers its clients a greater variety of financial products than any other Caribbean bank, while providing a level of personal service
that makes the client king.
During peak season, which runs from July to November, a seven-day visit to Canyon Ranch, including five personal or sport services, two professional consultation services and one personal service
, costs $3,663; off-season, $2,640.
If the activity is personal service
, the taxpayer materially participates for any three tax years preceding the current tax year (whether or not consecutive).