Abstract
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 language | English (US) |
|---|---|
| Pages (from-to) | 961-973 |
| Number of pages | 13 |
| Journal | Tax Notes |
| Volume | 160 |
| Issue number | 7 |
| State | Published - 2018 |