Title

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

SelectedWorks Author Profiles:

James A. Fellows

Document Type

Article

Publication Date

2007

Date Issued

January 2007

Date Available

December 2013

ISSN

1099-7407

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)

Comments

Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Passthrough Entities, 10(3), 25-48. Members of the USF System may access the full-text of the article through the authenticated link provided.

Language

en_US

Publisher

CCH Inc.

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.