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

Exercise 21

If a corporation borrows money from a shareholder and pays the shareholder interest at a greater than market rate, how do you believe the interest in excess of the market rate will be treated by the IRS