Loan to Shareholder v Distribution

IAG recently noted a handy article posted by tax attorney, Anthony Rollins, on Wagner, Johnston & Rosenthal’s website. Anthony (“A.J.”) summarized the tax court’s consideration of a question often asked in other litigation – is that shareholder loan really a distribution? A.J. included several aspects of the loan that the court evaluated. It’s a useful reference list. Read A.J. article “Is It a Loan Or Is It Salary?”

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Joanna

Joanna Stallworth joined IAG in 2008 as the firm’s Executive Assistant but now servers as the Operations Manager.

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