Unreasonable compensation and the independent investor test

Article Abstract:

The authors analyze issues regarding the taxation of unreasonable compensation in close corporations and the application of the independent investor test to determine the tax on such compensation.

Close corporations, Closely held corporations, Investors

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Is there a Supreme Court mandate on capitalizing expenditures?

Article Abstract:

The author discusses the dispute among US courts on whether corporate restructuring expenditures must be capitalized or can be deducted.

Corporate reorganizations

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Compensation expense: intent is critical

Article Abstract:

The authors discuss the aspect of intent when making compensation payments to stockholder-employees in regards to expense deductions.

Intent (Law)

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