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Tax Lawyer, Vol. 63, No. 2 TAX RISK TO NONCONTRIBUTING SHAREHOLDERS 499499Tax Risk to Noncontributing Shareholders from Disproportionate Capital Contributions: Red Herring or Elephant in the Room?HARVEY BRAVERMAN∗I. IntroductionWhen a shareholder makes a disproportionate contribution to the capital of a corporation, other shareholders may experience an economic benefit in the form of an enhancement to the value, and other attributes, of their shares. Such enhancements may occur not only where...