Tax Court Memorandum Decision Addresses Back-to-Back Loans

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dc.contributor.authorOutenreath, Alyson
dc.date.accessioned2016-05-11T15:34:45Z
dc.date.available2016-05-11T15:34:45Z
dc.date.issued2006
dc.description.abstractThis article discusses Ruckriegel, where the Tax Court addressed (in a memorandum opinion) whether the owners of an S corporation could treat certain advances as loans by them to the S corporation and use those loans to increase their basis in the S corporation.en_US
dc.identifier.citation8 No. 4 Bus. Entities 56en_US
dc.identifier.issn15243583
dc.identifier.urihttp://hdl.handle.net/10601/2555
dc.language.isoen_USen_US
dc.relation.urihttp://eds.a.ebscohost.com/ehost/detail/detail?sid=e80b216d-1beb-40dd-a65c-ba5e7957bd2d%40sessionmgr4001&vid=0&hid=4208&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#AN=502510673&db=lpben_US
dc.relation.urihttps://1.next.westlaw.com/Document/I55ada97e042c11deb055de4196f001f3/View/FullText.html?navigationPath=Search%2Fv3%2Fsearch%2Fresults%2Fnavigation%2Fi0ad604060000015496e881b8d4dd7e72%3FNav%3DANALYTICAL%26fragmentIdentifier%3DI55ada97e042c11deb055de4196f001f3%26startIndex%3D1%26contextData%3D%2528sc.Search%2529%26transitionType%3DSearchItem&listSource=Search&listPageSource=cca7006dd59fbcdbeeec0eb17eccdd9e&list=ALL&rank=1&grading=na&sessionScopeId=47682fb07bf11667ffd404abb74ebf6199caf0e6e516e8a7473fbe14edd1a532&originationContext=Search%20Result&transitionType=SearchItem&contextData=%28sc.Search%29en_US
dc.subjectLoansen_US
dc.subjectS Corporationsen_US
dc.subjectTax Courten_US
dc.subjectLoansen_US
dc.subjectBusiness Entitiesen_US
dc.titleTax Court Memorandum Decision Addresses Back-to-Back Loansen_US
dc.typeArticleen_US

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