Title

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

SelectedWorks Author Profiles:

James A. Fellows

Document Type

Article

Publication Date

1995

Date Issued

January 1995

Date Available

December 2013

ISSN

0040-0181

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)

Comments

Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in Taxes, 73(3), 155-162.

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.

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