Shareholder basis in the S corporation: Debt guarantees and loans from commonly controlled entities.

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Abstract

Excerpt: “This article explores some of the recent debt basis controversy. In particular, it looks at the continuing sage of debt guarantees by a shareholder, as well as loans to an S corporation from other entities controlled by the same S corporation shareholder…” (p.25)

Original languageAmerican English
JournalDefault journal
StatePublished - Jan 1 2007

Keywords

  • Subchapter S corporations
  • Stockholders

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