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When Does An S Corporation Loan Increase a Shareholder’s Stock Basis

Author
  • Robert P. Achenbach (Agricultural Law Press)

Abstract

Because of the pass-through nature of S corporation tax items, a shareholder’s basis in the stock of the corporation is important where the shareholder wishes to take immediate advantage of corporate net operating losses.

How to Cite:

Achenbach, R. P., (2019) “When Does An S Corporation Loan Increase a Shareholder’s Stock Basis”, Agricultural Law Digest 30(11), 81–83.

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Published on
2019-05-24