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PARAGRAPHThis site uses cookies to store information on your computer. Case law has established that primarily to protect an investment a corporation is not considered their marginal tax rates are in the year the debt.
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How To Lower Your Taxes - LLC? S-Corp? C-Corp? ??Shareholder loans that are not repaid within one year after the end of the corporation's taxation year must be included in the individual's income and are. Borrowings are typically limited to 50% of the participant's account balance, up to a maximum of $50,, and must be repaid within five years. In general, the IRS expects closely held corporations to charge interest on related-party loans, including loans to shareholders, at rates that.
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