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Article
Single Class of Stock in S Corporations
Agricultural Law Digest
  • Neil Harl
Abstract
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.
Publication Date
11-6-1992
Citation Information
Neil Harl. "Single Class of Stock in S Corporations" (1992)
Available at: http://works.bepress.com/neil-harl/141/