Which of the Following Payments Could Be Treated as a Constructive

Multiple Choice

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

A) End-of-year bonus payment to a shareholder/employee.
B) Rent paid to a shareholder/lessor.
C) Interest paid to a shareholder/creditor.
D) All of these payments could be treated as a constructive dividend by the IRS