Examlex
All distributions that are not dividends are a return of capital and decrease the shareholder's basis.
Frustration
The feeling of being upset or annoyed as a result of being unable to change or achieve something.
Burnout
A state of emotional, physical, and mental exhaustion caused by excessive and prolonged stress, often related to one's work.
Minor Stresses
Small daily stressors or challenges that, while seemingly insignificant alone, can accumulate and impact mental health and well-being.
Physical Health
The condition of a person's body, including its functionality, absence of disease, and overall condition of physical well-being.
Q1: Beige Corporation, a C corporation, purchases a
Q12: A transferor who receives stock for both
Q32: In a § 351 transfer, a shareholder
Q56: Andrew owns 100% of the stock of
Q63: Tim and Darby are equal partners in
Q65: A taxpayer may never recognize a loss
Q82: A shareholder lends money to his corporation
Q87: An S corporation recognizes a on any
Q95: To help avoid the thin capitalization problem,
Q115: An S corporation's AAA can have a