Abstract
It is almost impossible, and certainly impractical, to prepare a definitive checklist of incorporation procedures, which will guarantee complete safeguard for all of the "watchdog sections" of the present Internal Revenue Code and further guarantee the lowest tax burden for the corporation and its stockholders. The most that any careful lawyer can do is to apply known and foreseeable procedures, which have been tried and tested in the courts, to any particular company he is engaged in incorporating.
Recommended Citation
Marvin D. Kelner, Tax Considerations in Organizing a Corporation, 6 Clev.-Marshall L. Rev. 545 (1957)
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