What is a constructive dividend? Under what circumstances is the IRS likely to argue that a constructive

Question:

What is a constructive Under what circumstances is the IRS likely to argue that a constructive has been paid?
Dividend
A dividend is a distribution of a portion of company’s earnings, decided and managed by the company’s board of directors, and paid to the shareholders. Dividends are given on the shares. It is a token reward paid to the shareholders for their...