The taxpayer acquired the land, and then handed it over to the family-controlled corporation in exchange for making out. When the funds have been received in the end, IRS treated them as dividends, while individual and corporate taxpayers claimed that they were the amounts paid for the sale of certain corporate assets of the taxpayer corporation. The question is, the original transmission corporation contribution to the capital (capital) or the creation of the debtor / creditor relationship. "Hide
by Henry B. Reiling, Mark R. Pollard Source: Harvard Business School 1 pages. Publication Date: March 11, 1999. Prod. #: 299082-PDF-ENG
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