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 475 degrees. Place butter on a rimmed baking sheet and season with salt and pepper. Place sheet in oven until butter melts, about 1 minute. Carefully remove sheet from oven and place salmon on top of butter, skin side down; season with salt and pepper. Return sheet to oven. Roast until salmon is just cooked through, 8 to 12 minutes, checking frequently. It will flake easily when done.