TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, September 18, 2018

Glogower: Requiring Reasonable Comp From A Corp

Ari D. Glogower (Ohio State), Requiring Reasonable Comp from a Corp, 160 Tax Notes 961 (Aug. 13, 2018):

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.

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