Chapter 3 Professional Corporations
Index
- Section 3.1 Origin and Nature of the Professional Corporation
- Section 3.2 Brief Overview of Nontax Reasons to Incorporate
- Section 3.3 Brief Overview of Tax Reasons to Incorporate
- Section 3.4 Scope of Chapter 356
- Section 3.5 Professionals and Business Corporations Under Chapter 351, RSMo
- Section 3.6 Persons Permitted to Own Shares of Chapter 356 Corporations
- Section 3.7 Effect of Chapter 356 on Professionals
- Section 3.8 Authority of Licensing Authorities to Issue Regulations
- Section 3.9 Other Powers and Purposes of Chapter 356 Corporations
- Section 3.10 Foreign Corporations
- Section 3.11 Articles of Incorporation—General Content
- Section 3.12 Selection and Certification of the Corporate Name
- Section 3.13 Accountants
- Section 3.14 Architects and Engineers
- Section 3.15 Attorneys
- Section 3.16 Chiropodists and Podiatrists
- Section 3.17 Chiropractors
- Section 3.18 Dentists
- Section 3.19 Optometrists
- Section 3.20 Physicians, Surgeons, Doctors of Medicine, and Doctors of Osteopathy
- Section 3.21 Psychologists
- Section 3.22 Veterinarians
- Section 3.23 Registered Nurses
- Section 3.24 Real Estate Salespersons
- Section 3.25 Physical Therapists
- Section 3.26 First Meeting of Shareholders
- Section 3.27 First Meeting of Directors
- Section 3.28 Generally
- Section 3.29 Disqualifying Events
- Section 3.30 Transfers of Interests
- Section 3.31 Generally
- Section 3.32 Corporate Attribute Test
- Section 3.33 Regulations and the Judicial Response
- Section 3.34 Administrative Response
- Section 3.35 Sham
- Section 3.36 Reallocation of Income—I.R.C. § 482
- Section 3.37 Lack of Business Purpose—I.R.C. §§ 269 and 269A
- Section 3.38 Personal Holding Company Status
- Section 3.39 Unreasonable Compensation
- Section 3.40 One-Person Professional Service Corporations
- Section 3.41 Incorporation and I.R.C. § 351
- Section 3.42 Accounts Receivable
- Section 3.43 Liabilities
- Section 3.44 Accounting and Elections
- Section 3.45 Multiple Corporations
- Section 3.46 Treatment of Distributions
- Section 3.47 Transfers of Interests
- Section 3.48 Stock Redemptions
- Section 3.49 Sales and Reorganizations
- Section 3.50 Liquidations
