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All > Business > Banking

All > Business > Banking

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All > Business > Banking

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All > Business > Banking

All > Business > Banking

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  • For purposes of the list maintenance requirement, a seller is:

    1. Any organizer, underwriter, broker, or dealer (or other similar person) who transfers any interest in a tax shelter.
    2. Any agent who negotiates the transfer of any interest in a tax shelter for the tax shelter, an organizer, or other person described in (1).
    3. Any investor (not described in (1)) who transfers any interest in a tax shelter, or
    4. Any other person who receives consideration in connection with another person's right to participate in a tax shelter, for services necessary to the organization or structure of such tax shelter (other than services that do not constitute participation in the organization or management of a tax shelter under Treasury Regulation section 301.6111-1T), or for information that is integral to the participation in such tax shelter.
    CA Franchise Tax Board - Cite This Source - This Definition
  • Browse Related Terms: Abusive tax avoidance transaction (ATAT), Material Advisor, Organizer, Potentially abusive tax shelter, promoter, Red Cross Scheme, Seller, transaction

All > Business > Banking

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All > Business > Banking

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All > Business > Banking

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All > Business > Banking

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All > Business > Banking

  • A small loan company is any person or entity that engages in the business of making loans of money or credit in the amount or to the value of five thousand dollars or less for loans made under Section 36a-563, or ten thousand dollars or less for loans made under Section 36a-565, and charge, contract for or receive a greater rate of interest, charge or consideration than twelve per cent per annum therefor, except a bank, an out-of-state bank, a Connecticut credit union, a federal credit union, an out-of-state credit union, a savings and loan association wholly owned subsidiary service corporation, a person to the extent that such person makes loans for agricultural, commercial, industrial or governmental use or extends credit through an open-end credit plan, as defined in subdivision (8) of Section 36a-676, for the retail purchase of consumer goods or services, or a licensed pawnbroker, must be licensed by the Banking Commissioner.

    Connecticut Deptartment of Banking - Cite This Source - This Definition
  • Browse Related Terms: bankruptcy, business opportunity, consumer collection agency, debt adjuster, field of membership, member, sales finance company, service mark, small loan company, trademark

All > Business > Banking

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All > Business > Banking

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All > Business > Banking

All > Business > Banking

All > Business > Banking

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