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Question 107: A medical doctor practices two separate specialities (general surgery and family practice). He is a 50% partner in a two-person PLLC (which only performs general surgery). He also practices family medicine as a sole proprietor one day at week in the same town. The PLLC and the sole proprietorship are not related in any way (regarding patients, services, billing, shared expenses/employees or location, etc.). Is this an affiliated service group? |
Answer: Although we don't have a clear answer from the IRS, I believe the answer is no, based on my reading of IRC 414(m). |
Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner or to readers. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of this and similar situations.
The law in this area changes frequently. Answers are believed to be correct as of the posting dates shown. The completeness or accuracy of a particular answer may be affected by changes in the law (statutes, regulations, rulings, court decisions, etc.) that occur after the date on which a particular Q&A is posted.
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