Subchapter S Corporations-A Voting Agreement Creating an Irrevocable Proxy Does Not Create a Second Class of Stock

dc.creatorKeith, Gerald P.
dc.date.accessioned2018-10-29T20:37:14Z
dc.date.available2018-10-29T20:37:14Z
dc.date.issued1973
dc.description.abstractDiscusses whether the use of voting agreements disqualify an otherwise small business corporation from Subchapter S treatment in Parker Oil Co. The author concludes, because Subchapter S is used by such a large number of corporations, every effort should be made to clarify the governing rules to prevent hardships to the shareholders. The Parker decision has made the initial step by clarifying the role of voting agreements in small business corporations. The Commissioner should now acquiesce to Parker and revise the one class of stock requirement to permit the use of voting agreements.en_US
dc.identifier.citation4 Tex. Tech L. Rev. 426en_US
dc.identifier.urihttps://hdl.handle.net/2346/82016
dc.language.isoengen_US
dc.publisherTexas Tech Law Reviewen_US
dc.subjectS Corporationsen_US
dc.subjectVoting agreementsen_US
dc.subjectSmall businessen_US
dc.subjectIRSen_US
dc.subjectInternal Revenue Serviceen_US
dc.subjectParker Oil Co., 58 T.C. No. 95 (Sept. 21, 1972)en_US
dc.subjectCase noteen_US
dc.titleSubchapter S Corporations-A Voting Agreement Creating an Irrevocable Proxy Does Not Create a Second Class of Stocken_US
dc.title.alternativeIncome Tax-Subchapter S Corporations-A Voting Agreement Creating an Irrevocable Proxy Does Not Create a Second Class of Stocken_US
dc.typeArticleen_US

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