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.
Shareholders recognize a taxable dividend to the extent a distribution is paid out of corporate earnings and profits (E&P). If the distribution exceeds E&P, the excess reduces the shareholder's stock basis. Any amount in excess of the shareholder's stock basis is capital gain (Secs. 301(b)(1) and (c)).onstructive dividends do not have to be declared formally or designated as a dividend. They need not be paid pro rata to all shareholders. Legally, they do not even have to be a dividend under state law; all that is required is a finding by the IRS that a shareholder received some benefit from the corporation.