Causes of Hypersomnia. Hypersomnia has many and varied causes, including sleep apnea, narcolepsy, excess weight, drug or alcohol abuse, brain tumor and certain medications. Following is a list of causes or underlying conditions (see also Misdiagnosis of underlying causes of Hypersomnia) that could possibly cause Hypersomnia includes: 1  Sleep deprivation. 2  Clinical depression.  Schizophrenia.
The short answer is no, as long as the S Corp makes. no distribution to the owner-employee to avoid payroll taxes. The reality is that. the IRS cannot require a business to pay its employees a minimum salary. In a. recent court case involving an S Corp owner-employee, the IRS stipulated to the.
Distribution Ordering Rules. A cash distribution from an S corporation with AEP comes first from the AAA (limited to stock basis). The distribution is then deemed to be made from previously taxed income (PTI) 33 generated under old S corporation rules (pre-1983). Distributions from the AAA and PTI are tax-free. The remaining distribution is taxed as a dividend to the extent of AEP.