Then it's probably regarded as a 'constructive dividend' by the IRS and is liable to tax. https://www.thetaxadviser.com/issues/2017/may/identifying-constructiv

Then it's probably regarded as a 'constructive dividend' by the IRS and is liable to tax. https://www.thetaxadviser.com/issues/2017/may/identifying-constructive-dividends-shareholders.html https://www.thetaxadviser.com/issues/2017/may/identifying-co...