S-Corporations: One Class of Stock Requirement | Practical Law

S-Corporations: One Class of Stock Requirement | Practical Law

A Practice Note discussing the one class of stock requirement for an S-corporation under the US federal income tax rules as well as the tax consequences of violating the single class of stock rule.

S-Corporations: One Class of Stock Requirement

Practical Law Practice Note w-037-7473 (Approx. 12 pages)

S-Corporations: One Class of Stock Requirement

by Practical Law Corporate and Securities
MaintainedUSA (National/Federal)
A Practice Note discussing the one class of stock requirement for an S-corporation under the US federal income tax rules as well as the tax consequences of violating the single class of stock rule.