S corporations and their shareholders: The issue of constructive distributions.

James A. Fellows, Michael A. Yuhas

Research output: Contribution to journalArticlepeer-review

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 languageAmerican English
JournalDefault journal
StatePublished - Jan 1 1995

Keywords

  • S corporations
  • Taxes

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