You can also treat all members of a family (as defined in section 1361(c)(1)(B)) and their estates as one shareholder for this test. For additional situations in which certain entities will be treated as members of a family, see Regulations section 1.1361-1(e)(3)(ii). All others are treated as separate shareholders.
{{model.addEditText}} Print. 1  Prep. 2  Cook. 3  Ready In.  Preheat oven to 350 degrees F (175 degrees 1  C). In a mixing bowl, combine the salmon, cracker crumbs, milk, egg, salt, pepper, and melted butter.  Press the salmon mixture into a lightly greased 9x5 inch loaf 1  pan. Bake in a preheated oven for 45 minutes or until  done.
Preheat oven to 400 degrees F (200 degrees C). Line a shallow baking pan with aluminum foil. Place salmon skin-side down on foil. Spread a thin layer of mustard on the top of each fillet, and season with salt and pepper. Top with bread crumbs, then drizzle with melted butter. Bake in a preheated oven for 15 minutes, or until salmon flakes easily with a fork.