Taxation of the Closely Held Corporation
|d| Subsequent Legislative Changes The Revenue Act of 1978 amended the Code by adding additional requirements as to ... of participants in an ESOP.30 These requirements differ as between a corporate employer that has a aquot; registration type class of securitiesaquot; and other employers. ... 30 IRC AsAs 409A(e)(1) . 4975(e)(7). 31 IRC AsAs 409A(e)(2). 409A(e)(4), 4975(e)(7). 32 IRC AsAs 401(a)(22) . 409A(e)(3).
| Title | : | Taxation of the Closely Held Corporation |
| Author | : | Theodore Ness, Eugene L. Vogel |
| Publisher | : | - 1986-01-01 |
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