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)
Development
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)
Development
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)

Keywords

Close corporations, Income tax -- United States

Download

Download pdf
View PDF

Share

Download

Issue

Publication details

Pages 1505-1512
Publication Washington University Law Quarterly

Dates

Published 1983-01-01

Licence

All rights reserved

File Checksums (MD5)

  • pdf: d5e6ac3d03b8bbc13faad46d13937652