Taxation of Interest-Free Loans—Majority Shareholder Realizes Income by Receiving Interest-Free Loans from Closely-Held Corporation. Hardee v. United States, 82-2 U.S. Tax Cas. (CCH) ¶ 9459, at 84,656 (Ct. Cl. Tr. Div. July 6, 1982)

Authors

Publication Title

Washington University Law Quarterly

Recommended Citation

Taxation of Interest-Free Loans—Majority Shareholder Realizes Income by Receiving Interest-Free Loans from Closely-Held Corporation. Hardee v. United States, 82-2 U.S. Tax Cas. (CCH) ¶ 9459, at 84,656 (Ct. Cl. Tr. Div. July 6, 1982), 60 Wash. U. L. Q. 1505 (1983).
Available at: https://openscholarship.wustl.edu/law_lawreview/vol60/iss4/9