Requiring Reasonable Comp from a Corp

Research output: Contribution to journalArticlepeer-review


This Article considers whether a reasonable compensation requirement can be applied when a corporation makes no payment in any form to the shareholder-employee, and the implications of this question for changes under the 2017 Tax Legislation.
Original languageEnglish (US)
Pages (from-to)961-973
Number of pages13
JournalTax Notes
Issue number7
StatePublished - 2018


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