Causes of Hypersomnia. Hypersomnia has many and varied causes, including sleep apnea, narcolepsy, excess weight, drug or alcohol abuse, brain tumor and certain medications. Following is a list of causes or underlying conditions (see also Misdiagnosis of underlying causes of Hypersomnia) that could possibly cause Hypersomnia includes: 1  Sleep deprivation. 2  Clinical depression.  Schizophrenia.
The short answer is no, as long as the S Corp makes. no distribution to the owner-employee to avoid payroll taxes. The reality is that. the IRS cannot require a business to pay its employees a minimum salary. In a. recent court case involving an S Corp owner-employee, the IRS stipulated to the.
A limited liability company (LLC) is eligible to be taxed as an S corporation under the check-the-box regulations at Â§ 301.7701-2. The LLC first elects to be taxed as a corporation, at which point it becomes a corporation for tax purposes; then it makes the S corporation election under section 1362(a).