Journal Issue:
Agricultural Law Digest: Volume 3, Issue 22
Agricultural Law Digest: Volume 3, Issue 22
No Thumbnail Available
Volume
Number
Issue Date
Journal Title
Journal ISSN
Journal Volume
Journal Volume
Articles
Article
Single Class of Stock in S Corporations
(
1992-11-06)
Almost from the day of enactment of Subchapter S of the Internal Revenue Code in 1958, the single class of stock requirement has generated questions that have led to extensive litigation, repeated attempts to address the issues by regulation and numerous rulings in an effort to resolve the issues involved. The major area of concern has been the line between debt securities and equity interests, particularly where the debt securities represented shareholder loans.
Article
Cases, Regulations and Statutes
(
1992-11-06)