Shareholder basis in the S corporation: Debt guarantees and loans from commonly controlled entities.
Excerpt: “This article explores some of the recent debt basis controversy. In particular, it looks at the continuing sage of debt guarantees by a shareholder, as well as loans to an S corporation from other entities controlled by the same S corporation shareholder…” (p.25)
Fellows, J. A. (2007). Shareholder basis in the S corporation: Debt guarantees and loans from commonly controlled entities. Journal of Passthrough Entities, 10(3), 25-48.
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