Does the IRS Have the Burden to Prove Constructive Dividends?

When a C corporation pays expenses for its shareholder, the payment can be subject to income tax for the shareholder as a constructive dividend. One defense is that the expenses for the C corporation were legitimate. Does the taxpayer have… Read More

The post Does the IRS Have the Burden to Prove Constructive Dividends? appeared first on Houston Tax Attorneys: Kreig Mitchell.

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