Note: The following code is sample code not created by IBM Corporation.

注意：下面的代码不是IBM公司创建的样本代码。

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Income note: note where the income is wholly or partially dependent on the earnings of the issuing corporation.

收益票据：收益全部或部分依赖于票据发行公司收入的票据。

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Please note that the form does not contain your Ontario Corporation Number.

请注意：这个表格不包含您的安大略公司的号码。

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So the accountants looked to another alternative, recommending that A distribute the note receivable from S Corporation 2 to A, who in turn would contribute the note to S Corporation 1.

FORBES: The Top Ten Tax Cases Of 2012, #5: S Corporation Shareholders Get A Mulligan For Sloppy Tax Planning

Alternatively, can A assume the debt S Corporation 1 owes to S Corporation 2 in return for a promissory note from A to S Corporation 2?

FORBES: The Top Ten Tax Cases Of 2012, #5: S Corporation Shareholders Get A Mulligan For Sloppy Tax Planning

At a minimum, in setting the compensation of our S corporation shareholder-employee clients, we must consider the following (note, all of these considerations are discussed in much greater detail in this article published in the Tax Adviser in August of 2011).

FORBES: Significance of Watson