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Debt or Equity: Do Your Interest Deductions Meet the More-Likely-Than-Not Standard?

Deloitte Dbriefs | Federal Tax

Start date and time

July 25, 2013 2:00 PM

End date and time

July 25, 2013 3:00 PM

Time zone:

(GMT-05:00) Eastern Time (US & Canada)

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Host: Jim Brock, Partner - Deloitte Tax LLP
1 Intermediate CPE Credit: Taxes 

An advance of cash from a shareholder to its corporation or subsidiary can either be indebtedness, which is tax favored, or equity. The question of whether an instrument is debt or equity is often a close call, sometimes involving numerous judicial and governmental authorities. We'll discuss:

  • General factors that courts consider in determining debt-equity – the Mixon factors and Notice 94-47.
  • Evidence to demonstrate the debtor's ability to repay.
  • Whether the loan must be commercially reasonable.
  • How Section 385(c) applies to the debt-equity analysis.

Understand the law and leading practices for confirming that your interest deductions meet the more likely than not standard.

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