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Corporate Employee Tax Status For The Professional Man, Carmen A. Stavole
Corporate Employee Tax Status For The Professional Man, Carmen A. Stavole
Cleveland State Law Review
Professional associations (i.e., corporations) have been specifically authorized by several state legislatures recently, contrary to the old rule that practice of a learned profession by a corporation is forbidden. Among these states are Connecticut, Illinois, Ohio, Oklahoma, Pennsylvania and Wisconsin. The purpose is to make available to professional men the tax advantages of corporate employee status.
Corporate Employee Tax Status For The Professional Man, Carmen A. Stavole
Corporate Employee Tax Status For The Professional Man, Carmen A. Stavole
Cleveland State Law Review
Professional associations (i.e., corporations) have been specifically authorized by several state legislatures recently, contrary to the old rule that practice of a learned profession by a corporation is forbidden. Among these states are Connecticut, Illinois, Ohio, Oklahoma, Pennsylvania and Wisconsin. The purpose is to make available to professional men the tax advantages of corporate employee status.
Stock Options For Directors In Small Corporations, Robert H. Moore Jr.
Stock Options For Directors In Small Corporations, Robert H. Moore Jr.
Cleveland State Law Review
The treatment stock options have received since the enactment of Section 421 of the 1954 Code has come under much criticism. Section 421 of the Code authorizes the so-called "restricted"stock options. It is not the purpose of this paper, however, to enter the controversy about restricted stock options but to consider the so-called "non-restricted" and to suggest revisions in the law that appear merited with respect to them.