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Keywords: dividend
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Journal Articles
Reasonable Compensation: Circuit Court Differences Create Confusion and Inconsistency
Available to Purchase
The ATA Journal of Legal Tax Research (2022) 20 (1): 1–29.
Published: 01 September 2022
...Mollie T. Adams; Kerry K. Inger; Michele D. Meckfessel ABSTRACT An incentive exists for closely held C corporations to pay owner-employees higher salaries and lower dividends to avoid the double tax on corporate income. For this reason, the Internal Revenue Code and Treasury Regulations limit...
Includes: Supplementary data
