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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-1022

Related persons, defined

Official textnebraskalegislature.gov

Related persons means any corporations, partnerships, limited liability companies, or joint ventures which are or would otherwise be members of the same unitary group, if incorporated, or any persons who are considered to be related persons under either section 267(b) and (c) or section 707(b) of the Internal Revenue Code of 1986, as amended

Last amended: Source Laws 2010, LB1018, § 22. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.

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In this chapter (40 sections)
  1. 77-1002 · Legislative findings and declarations
  2. 77-1003 · Definitions, where found
  3. 77-1004 · Tax terms, meaning
  4. 77-1005 · Approved cost, defined
  5. 77-1006 · Approved project, defined
  6. 77-1007 · Cultural development, defined
  7. 77-1008 · Destination dining, defined
  8. 77-1009 · Entertainment destination center, defined
  9. 77-1010 · Entitlement period, defined
  10. 77-1011 · Full-service restaurant, defined
  11. 77-1012 · Historical redevelopment, defined
  12. 77-1013 · Investment, defined
  13. 77-1014 · Lodging, defined
  14. 77-1015 · Mixed-use project, defined
  15. 77-1016 · Nebraska crafts and products center, defined
  16. 77-1017 · Project, defined
  17. 77-1018 · Qualified business, defined
  18. 77-1019 · Qualified property, defined
  19. 77-1020 · Recreation facility, defined
  20. 77-1021 · Redevelopment project, defined
  21. 77-1022 · Related persons, defined
  22. 77-1023 · Structured parking, defined
  23. 77-1024 · Taxpayer, defined
  24. 77-1025 · Tourism attraction, defined
  25. 77-1026 · Year, defined
  26. 77-1027 · Year of application, defined
  27. 77-1028 · Election required; procedures applicable
  28. 77-1029 · Verification of work eligibility status
  29. 77-1030 · Application; form; contents; confidentiality; fee;…
  30. 77-1031 · Incentives; tiers; project requirements; refund of taxes
  31. 77-1032 · Department of Revenue; duties; review of projects; recapture…
  32. 77-1033 · Transfer of incentives; when; liability for recapture
  33. 77-1034 · Refunds; interest not allowable
  34. 77-1035 · Act; restrictions on use
  35. 77-1101 · Act, how cited
  36. 77-1101.01 · Act; purposes
  37. 77-1102 · Definitions, where found
  38. 77-1103 · Applicable percentage, defined
  39. 77-1104 · Credit allowance date, defined
  40. 77-1105 · Letter ruling, defined
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