McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

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Brian is the sole shareholder of his corporation. Rather than have the corporation pay him a dividend, he had the corporation "loan" him $100,000. The loan had no required interest payments and no maturity date for repayment. What potential tax issue may arise in this situation Which parties, Brian or the corporation or both, are affected by the classification of the payment