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Tax Audit - Shareholder Loans Edition Ebook

Shareholder Loans

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E-book Category: Business, Law
E-book Title: Tax Audit - Shareholder Loans Edition
Book Description: TABLE OF CONTENTS

Introduction vii

Chapter 1
Constructive Dividend Versus Bona Fide Debt 1-1
Bona Fide Debt Vs. Non Bona Fide Debt 1-1
In General 1-1
Key Determinative Factors 1-1
Taxpayer May be Held to its Reporting Position 1-5
Equitable Estoppel & Duty of Consistency 1-5
Reasonable Compensation Considerations (S Corporations) 1-6
Non Bona Fide Debt 1-7
S Corporations with Ample Accumulated Adjustments Account (AAA) 1-7
Forgiveness of Indebtedness 1-7
Distributions with Respect to Stock 1-7
Earnings and Profits Considerations 1-7

Chapter 2
Bona Fide Debt (Mechanics of) 2-1
Below Market Loans 2-1
In General 2-1
Loans 2-1
Demand Loan Defined 2-2
Term Loan Defined 2-2
Applicable Federal Rates 2-3
Identification 2-3
Identifying a Below-Market Demand Loan 2-3
Identifying a Below-Market Term Loan 2-5
Exceptions 2-6
De Minimis Exception 2-6
Other Exceptions 2-6
Computations 2-8
Computation of Forgone Interest in a Below-Market Demand Loan 2-8
Balance Outstanding for the Entire Year 2-8
Short Period Computations 2-9
Loans with Increasing Balances 2-10
Loans with Decreasing Balances 2- 10
The computation of the Imputed Transfer and Original Issue Discount In a Below-Market Term Loan 2-11
Interest Issues On Market Rate Loans 2-13
Demand Loans with Stated Interest at or above AFR 2-13 Market Rate Term Loans 2-13
Waiver or Cancellation of Interest 2-14

APPENDIX A
BELOW-MARKET TERM LOAN EXAMPLE A-1

APPENDIX B
BELOW-MARKET DEMAND LOAN EXAMPLE B-1

APPENDIX C
KEY COURT CASES C-1

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