Never-Ending Limitations on S Corporation Losses: The Slippery Slope of S Corporation Debt Guarantees

Authors

Francine J. Lipman, University of Nevada, Las Vegas -- William S. Boyd School of Law

Document Type

Article

Publication Date

2002

Abstract

Francine Lipman explains S corporation loss limitations in the area of shareholder guarantees, focusing on the recent tax court and seventh circuit decisions in T.F. Grojean and concludes with a summary of the lessons s corporation shareholders can learn from the Grojeans' missteps.

Publication Citation

80 Taxes 29 (2002).

Recommended Citation

Lipman, Francine J., "Never-Ending Limitations on S Corporation Losses: The Slippery Slope of S Corporation Debt Guarantees" (2002). Scholarly Works. 817.
https://scholars.law.unlv.edu/facpub/817