题目

英语翻译
Losses in excess of basis-pursuant to internal revenue code(IRC) section 1366,a shareholder in an s corporation may not deduct s corporation losses in excess of their basis in stock and/or debt.each shareholder’s stock basis and debt(loans from shareholders)basis should be computed annually.
Taxable Distributions-Pursuant to IRC section 1368,distribution to shareholders in excess of stock basis are generally taxable.
Gain on repayment of loans from shareholders performing services for the s corporation,be careful not to improperly classify the compensation as payments other than salary(examples:excessive rent,or distributions)in order to avoid employment taxes.
Fringe Benefits-certain fringe benefits paid on behalf of a shareholder who owns more than 2% of the stock(or shareholder’s family)are taxable.
Accrual of Expenses Due to Shareholders-pursuant to IRC saction 267,an accrual basis corporation may not accrue and deduct expenses(such as rent)due to a cash ba

提问时间：2020-08-05

答案

超过基价——依照国内税收法规(IRC)1366节部分,一个S-公司的一个***不能在超过他们基价的股票或借款中扣除S-公司的损失.每个***的股票基价和借款（来自***的放款）应该每年被计算.应征税的分配——依照IRC第1368...