Proposed anti-Brooks regulations for open account debt: Paul C. Lau, Sandy Soltis and Cara Hoffman examine recently issued proposed regulations that modify the current regulations for an S corporation's open account debt to its shareholders. The proposed regulations may result in acceleration of gain recognition upon repayment when net repayments in a given year exceed net advances for that year

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Veröffentlicht in:	Taxes (Chicago, Ill.) Ill.), 2007-10, Vol.85 (10), p.47
Hauptverfasser:	Lau, Paul C, Soltis, Sandy, Hoffman, Cara
Format:	Artikel
Sprache:	eng
Schlagworte:	Debt financing (Corporations) Laws, regulations and rules Recognition of gain or loss (Taxation) S corporations Stockholders Taxation
Online-Zugang:	Volltext
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