Partnertax.ai
Start free trial →

Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-4924

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 section 267(b) and (c) of the Internal Revenue Code of 1986, as amended, or section 707(b) of the code

Last amended: Source Laws 1995, LB 829, § 24; Laws 1997, LB 264, § 5. 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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 77-3909 · Repealed
  2. 77-3910 · Tax Commissioner; agreement with financial institution…
  3. 77-4001 · Act, how cited
  4. 77-4002 · Definitions; where found
  5. 77-4002.01 · Alternative nicotine product, defined
  6. 77-4003 · Cancel, defined
  7. 77-4910 · Company training program, defined
  8. 77-4911 · Company workplace safety program, defined
  9. 77-4912 · Compensation, defined
  10. 77-4913 · Educational institution training program, defined
  11. 77-4914 · Employee, defined
  12. 77-4915 · Employee benefit program, defined
  13. 77-4916 · Entitlement period, defined
  14. 77-4917 · Equivalent employees, defined
  15. 77-4918 · Investment, defined
  16. 77-4919 · Number of new employees, defined
  17. 77-4920 · Project, defined
  18. 77-4921 · Project year, defined
  19. 77-4922 · Qualified business, defined
  20. 77-4923 · Qualified property, defined
  21. 77-4924 · Related persons, defined
  22. 77-4925 · Wage benefit credit, defined
  23. 77-4926 · Year, defined
  24. 77-4927 · Wage benefit credit; calculation; excess withholding; refund
  25. 77-4927.01 · Alternate wage benefit credit; calculation; use
  26. 77-4927.02 · Refund claims; interest not allowable
  27. 77-4928 · Wage benefit credit; application for agreement; contents;…
  28. 77-4929 · Wage benefit credit; recapture or disallowance; interest and…
  29. 77-4930 · Transfer of project
  30. 77-4931 · Transactions and activities excluded
  31. 77-4932 · Rules and regulations
  32. 77-4933 · Report; contents; joint hearing
  33. 77-4934 · Act; applicability
  34. 77-4934.01 · Changes to act; applicability
  35. 77-4934.02 · Laws 1997 changes to act; applicability
  36. 77-4935 · Filing of applications; limitation
  37. 77-5001 · Act, how cited
  38. 77-5201 · Act, how cited
  39. 77-5202 · Legislative findings
  40. 77-5203 · Terms, defined
Full table of contents →