S corporations and their shareholders: The issue of constructive distributions.
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)
Fellows, J.A. & Yuhas, M.A. (1995). S corporations and their shareholders: The issue of constructive distributions. Taxes, 73(3), 155-162.
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