Article

When Does An S Corporation Loan Increase a Shareholder’s Stock Basis

Author: Robert P. Achenbach (Agricultural Law Press)

Abstract

Because of the pass-through nature of S corporation tax items, a shareholder’s basis in the stock of the corporation is important where the shareholder wishes to take immediate advantage of corporate net operating losses.

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How to Cite: Achenbach, R. P. (2019) “When Does An S Corporation Loan Increase a Shareholder’s Stock Basis”, Agricultural Law Digest. 30(11).