Taxation of Interest-Free Loans—Majority Shareholder Realizes Income by Receiving Interest-Free Loans from Closely-Held Corporation. Hardee v. United States, 82-2 U.S. Tax Cas. (CCH) ¶ 9459, at 84,656 (Ct. Cl. Tr. Div. July 6, 1982)

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Close corporations, Income tax -- United States

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