Which of the following payments could be treated as a constructive dividend by the IRS?

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All of these payments could be treated as constructive dividends by the IRS. A constructive dividend is a payment or benefit given to a shareholder that is not formally declared as a dividend but effectively functions as one. Interest paid to a shareholder/creditor can be considered a constructive dividend if it exceeds market interest rates or if it is paid on a loan that has no real expectation of repayment. End-of-year bonus payments to a shareholder/employee can be treated as a constructive dividend if they are excessive and not based on the services the shareholder/employee provided to the company. Finally, rent paid to a shareholder/lessor can be considered a constructive dividend if it exceeds market rental rates or if the property is not actually used for business purposes.

Which of the Following Payments Could Be Treated as a Constructive