Finanse publiczne · 23/07/2014

Basis of Indebtedness of S Corporations to Their Shareholders: Final Regulations

The Internal Revenue Service (IRS) has released final regulations clarifying the basis of indebtedness of S corporations to their shareholders, stating that shareholders can only increase their basis of indebtedness if the debt is genuine and determined under general federal tax principles.

Source: Federal Register — Department of the TreasuryOpen original release →

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