TERMIUM Plus®

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STOCKHOLDER ADVANCE [1 record]

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Record 1 1988-12-14

English

Subject field(s)
  • Investment
  • Taxation
CONT

In Bauer, the Ninth Circuit held that retained earnings are part of equity for computation of a corporations' debt-equity ratio. This decision will make it easier to establish that stockholder advances to a closely held corporation were debt, not contributions to capital.

French

Domaine(s)
  • Investissements et placements
  • Fiscalité

Spanish

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