Non-Shareholder Contributions to Capital: An Update on the IRS Scrutiny of Section 118

by Patricia J. Sweeney View Biography
Dwight N. Mersereau View Biography
James L. Atkinson View Biography
Marc J. Gerson View Biography
Miller & Chevalier Chartered View Firm Credentials
Washington Office

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July 7, 2008

Previously published on June 11, 2008

The ability to exclude various receipts from gross income as non-shareholder contributions to capital under section 118(a) of the Internal Revenue Code remains a source of considerable controversy.

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Non-Shareholder Contributions to Capital: An Update on the IRS Scrutiny of Section 118

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