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Business & farm
what business purpose does this serve? who owns the C-corp? I don't know how you could loan them, so the corp could use them any purpose, without transferring title, in which case I'm sure the IRS would take the position that you sold them, requiring you to recognize gain (but not losses if the corp is a related party). Not only would you create tax issues for yourself but possibly for the C-Corp.
if title is not transferred, you still own them. the iRS and 1099 tax reporting would say it is you who needs to report the dividend income. there could be other tax consequences as well for both you and the corp.
don't know what you are trying to accomplish but a discussion with a tax pro would be in order
Wednesday