Regulation 5201

Administrative Policy

88 C.R. - Q.17

A corporation that is a member of a partnership may qualify for the "small manufacturer's rule".

Paragraph (a)

Administrative Policy

S4-F15-C1 - Manufacturing and Processing

Application of "primarily"

1.21 ... [T]he term primarily as used in paragraph 5201(a) of the Regulations signifies principally or chiefly and...

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Words and Phrases
primarily

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