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Pass-through S corporation losses can reduce the basis in the shareholder's loan to the entity, but distributions do not reduce loan basis.
Information Overload
A condition in which a person cannot process all the messages he or she receives.
Informative Messages
Communications aimed at delivering facts, data, and knowledge to educate or inform the audience.
Selective
Characterized by careful choice; involving the selection of the best or most suitable.
Positive Message
A positive message conveys optimism, encouragement, or good news, aiming to uplift the receiver's spirits or provide affirmative feedback.
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