Abstract
Excerpt: This article will examine the applicability of the constructive distribution rules to S corporations and the tax ramifications to both the corporation and the shareholder. It will begin with a brief overview of the tax treatment of constructive distributions in a C corporation setting before proceeding to an analysis of their application to S corporations.” (p. 155)
Original language | American English |
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Journal | Default journal |
State | Published - Jan 1 1995 |
Keywords
- S corporations
- Taxes