Has the S-Corp Run Its Course? The Past Successes and Future Possibilities of the S Corporation

Authors

David Branham

Document Type

Note

Abstract

The United States' economy has benefited greatly by providing an atmosphere where small businesses can grow in a free marketplace. The S-Corporation and its tax advantages have played a pivotal role in our strong economy. In order to ensure continued success as a part of the economy, the S-Corporation element prohibiting foreign shareholders needs to be adjusted.

Recommended Citation

David Branham, Has the S-Corp Run Its Course? The Past Successes and Future Possibilities of the S Corporation, 42 J. Legis. 89 (2016).
Available at: https://scholarship.law.nd.edu/jleg/vol42/iss1/3