title: One class of stock for "S" corporations: proposed regulations.
authors.forename: A
authors.initials: A
authors.lastname: Pedrelli
mesh_terms: D006801:Humans; D007183:Income Tax / Q000331:legislation & jurisprudence*; D007449:Investments / Q000331:legislation & jurisprudence*; D011215:Practice Management, Dental / Q000191:economics; D014481:United States