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I.R.C. Section 162(a)(1) and the Professional Corporation: Compensation Versus Dividends

Abstract

The author discusses whether compensation payments paid by a professional corporation to its employee-shareholders should be treated as dividends or deductible compensation by the corporation, where there have been little or no dividends paid to the shareholders.

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25 Ariz. L. Rev. 411 (1983)

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Authors

W. Gary Hull (University of Arizona)

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