FJR Posted February 14, 2003 Posted February 14, 2003 Husband ones 50% of company. Wife and son also work for the company. Husband transfers all stock ownership to son in 2001. for top heavy test for 2002, is husband and wife included as Key? Thanks.
jaemmons Posted February 14, 2003 Posted February 14, 2003 Yes. See IRC 416(i)(1)(B)(i) which references stock attribution under IRS 318.
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