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which of the following factors does the IRS consider irrelevent when determining reasonable compensation for a shareholder- employee of an S corporation?(1) timing and manner

which of the following factors does the IRS consider irrelevent when determining reasonable compensation for a shareholder- employee of an S corporation?(1) timing and manner of paying bonuses to key people. (2) dividend history.(3) consistant amount of compensation year after year. (4) compensation agreements.

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