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.
Inmate Igor Krakovsky, 25, of Hollywood was grateful that Weiss and two members of the Jewish Committee For Personal Service
cared enough to attend the meal.
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.
The Connecticut Bank and Trust Company, with headquarters in Connecticut, is committed to providing high level personal service
, primarily to privately owned businesses and consumers.
If the activity is personal service
, the taxpayer materially participates for any three tax years preceding the current tax year (whether or not consecutive).