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Albert and Elva Each Own 50% of the Stock of Eagle

question 106

Essay

Albert and Elva each own 50% of the stock of Eagle, Inc. (a C corporation). To cover what is perceived as temporary working capital needs, each shareholder loans Eagle $200,000 with an annual interest rate of 6% (same as the Federal rate) and a maturity date of one year. The loan is made at the beginning of 2016.
a.What are the tax consequences to Albert, Elva, and Eagle if the loans are classified as debt?
b.What are the tax consequences to Albert, Elva, and Eagle if the loans are classified as equity?


Definitions:

Selling Price

The amount of money for which a product or service is sold to consumers.

Metal-Cutting

The process of removing metal to form or shape a piece, using various tools and techniques.

Horizontal Band Saw

A type of sawing machine with a band saw blade positioned horizontally, used for cutting materials like metal or wood into precise pieces.

Percent Markup

A percentage added to the cost price of goods to calculate the selling price.

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