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Reginald and Roland (Reginald's son) each own 50% of the stock of Robin Corporation. Reginald's stock interest is entirely redeemed by Robin Corporation. Two years later, Reginald loans Robin Corporation $250,000. The loan to Robin Corporation does not constitute a prohibited interest for purposes of the family attribution waiver.
Short-hand Categorization
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The specific duty, objective, or purpose that an individual, group, or organization is committed to achieving.
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Diagnostic and Statistical Manual
A comprehensive classification of mental disorders published by the American Psychiatric Association, serving as a critical tool for diagnosis and research.
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