References in periodicals archive
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IRS Publication 3106 outlines how payments received under an "image upgrade program" can be treated as a nontaxable loan.
Although Publication 3106 deals specifically with an image upgrade program, there seems to be no reason CPAs cannot suggest that advances for other purposes, such as cooperative advertising, also could be structured as loans.
* IRS Publication 3106, Overview of Imaging Reimbursement Program, www.irs.gov/pub/irspdf/p3106.pdf.
* Although Publication 3106 deals specifically with an image upgrade program, consider structuring advances for other purposes, such as cooperative advertising, as loans.
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