We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
S Corporation Corner.
- Authors
Toner, Nelson A.
- Abstract
The article focuses on the rulings dealing with agreements among the shareholders of an S corporation in the U.S. Topics include the U.S. Code-section 1361 of S corporation, which states that an S corporation can have only one class of stock, the rights of shareholders of an S corporation with regard to distribution and liquidation proceeds, and the Private Letter Ruling 201309003, where shareholders enter into an agreement concerning distributions made to them.
- Subjects
UNITED States; UNITED States tax laws; LETTER rulings (Income tax); REVENUE rulings; SUBCHAPTER S corporations; STOCKHOLDERS; STOCKHOLDERS equity; CONTRACTS; FINANCE
- Publication
Journal of Passthrough Entities, 2014, Vol 17, Issue 1, p17
- ISSN
1099-7407
- Publication type
Article