Which of the Following Payments Could Be Treated as a Constructive

question 52

Multiple Choice

Which of the following payments could be treated as a constructive dividend by the IRS?

• A) End-of-year bonus payment to a shareholder/employee.
• B) Rent paid to a shareholder/lessor.
• C) Interest paid to a shareholder/creditor.
• D) All of these payments could be treated as a constructive dividend by the IRS

---

Definitions:

Motor Abilities

The physical skills related to movement and coordination, including gross and fine motor skills.

Object Permanence

The concept that objects remain in existence even when they're not being perceived through sight, sound, touch, smell, or any other senses.

Object Permanence

The understanding that objects continue to exist even when they cannot be seen, heard, or otherwise sensed.

Piaget's Theory

A theory of cognitive development that describes how children's intellect grows through four stages as they learn to understand the world.