Category Archives: Stephen Kirkland CV

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February 28, 2023
Preventing a Challenge to (Un)Reasonable Compensation

© 2013 American Institute of CPAs - All Rights Reserved. Reprinted with permission from the September 2013 issue of Journal of…
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July 7, 2022
What is Excessive Compensation?

Excessive compensation is the portion of cash and benefits that, in total, exceeds the value of services provided in exchange for…
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July 7, 2022
How does the IRS define Reasonable Compensation?

Internal Revenue Code section 162(a)(1) allows income tax deductions for various business expenses, including “a reasonable allowance for salaries or other…
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