Craig, Steven G.; Hardee, Polly T. - In: Journal of entrepreneurial finance : JEF ; official … 7 (2002) 3, pp. 53-62, 53-60
With the passage of the Small Business Job Protection Act of 1996, many small banks throughout the United States became eligible to reorganize as a Subchapter S corporation. This allows these banks to eliminate double taxation, and increase shareholder value. Consequently, employing this...
