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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-5718

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 2005, LB 312, § 40. 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. 77-5209.01 · Tax credit for financial management program participation
  2. 77-5209.02 · Personal property tax exemption; authorized; application;…
  3. 77-5210 · Board; annual report
  4. 77-5211 · Owner of agricultural assets; tax credit; when
  5. 77-5212 · Rental agreement; requirements; appeal
  6. 77-5213 · Tax credit; amount; agreement; review
  7. 77-5214 · Board; support and assistance
  8. 77-5215 · Changes; when operative
  9. 77-5301 · Repealed
  10. 77-5302 · Repealed
  11. 77-5303 · Repealed
  12. 77-5304 · Repealed
  13. 77-5401 · Act, how cited
  14. 77-5402 · Legislative findings and declaration
  15. 77-5403 · Terms, defined
  16. 77-5404 · Employee of qualified employee leasing company; how treated
  17. 77-5714 · Number of new employees, defined
  18. 77-5715 · Qualified business, defined
  19. 77-5716 · Qualified employee leasing company, defined
  20. 77-5717 · Qualified property, defined
  21. 77-5718 · Related persons, defined
  22. 77-5719 · Taxpayer, defined
  23. 77-5719.01 · Tier 6 weekly required compensation, defined
  24. 77-5719.02 · Wages, defined
  25. 77-5720 · Year, defined
  26. 77-5721 · Year of application, defined
  27. 77-5722 · Qualified employee leasing company; employees; duty
  28. 77-5722.01 · Employees; verification of status required; exclusion
  29. 77-5723 · Incentives; application; contents; fee; approval; when;…
  30. 77-5724 · Incentives; credits or benefits; limitation
  31. 77-5725 · Tiers; requirements; incentives; enumerated; deadlines
  32. 77-5726 · Credits; use; refund claims; procedures; interest;…
  33. 77-5727 · Recapture or disallowance of incentives
  34. 77-5728 · Incentives; transfer; when; effect; disclosure of information
  35. 77-5728.01 · Base-year employees; recalculation, when
  36. 77-5729 · Refunds; interest not allowable
  37. 77-5730 · Application; valid; when
  38. 77-5731 · Reports; content; joint hearing
  39. 77-5732 · Repealed
  40. 77-5733 · Rules and regulations
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