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Periodical

Employee-Stockholder's Unpaid Loan Balance.

Subjects: *COLLECTING of accounts; *ACTIONS & defenses (Law); *LEGAL liabilityUNITED StatesUNITED States. Internal Revenue Code

Source: Tax Adviser. Nov2012, Vol. 43 Issue 11, p727-728. 2p.

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Periodical

House repeals IRS private debt collection program.

Subjects: *TAX preparation; *COLLECTING of accounts; *TAXATION of government contractorsUNITED StatesUNITED States. Internal Revenue Service

Source: Accounting Today. 5/19/2008, Vol. 22 Issue 9, p8-8. 3/4p.

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Academic Journal

Loans to Related Entity Did Not Qualify for Bad Debt Deduction.

Subjects: *SUBORDINATION agreements (Finance); *OBLIGATIONS (Law); *COLLECTING of accountsUNITED States

Source: Journal of Taxation. Dec2012, Vol. 117 Issue 6, p291-291. 1p.

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