Assertion: close corporation's shareholder | /r/CapableOf | receive dividend
Facets:
Source sentences:
text: One of the disadvantages of a C corporation is that the profits are taxed twice if and when shareholders receive a dividend.
text: The profit that results in the payment of a dividend is taxed the company level and then when the shareholder receives the dividend that income is taxed on a personal level.
text: Shareholders can also be employees of the company, receiving salaries and dividends that are tax-free.