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Taxation & Estate Planning

: TaxProf Blog

Gazur: An Arm's Length Solution to the Shareholder Loan Tax Puzzle

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Wayne M. Gazur (Colorado) has published An Arm's Length Solution to the Shareholder Loan Tax Puzzle, 40 Seton Hall L. Rev. 407 (2010). Here is part of the Introduction: This Article proposes the substitution of a hypothetical, arm's length, third-party lender test for the multiple-factor classification test. If a third-party...

Full post as published by TaxProf Blog on December 21, 2010 (boomark / email).

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