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Money Laundering, 3rd Edition
book

Money Laundering, 3rd Edition

by John Madinger
December 2011
Intermediate to advanced content levelIntermediate to advanced
430 pages
24h 30m
English
CRC Press
Content preview from Money Laundering, 3rd Edition
126 Money Laundering: A Guide for Criminal Investigators, Third Edition
self-incrimination; the Fifth Amendment does not protect cor-
porate records. Corporations large and small have challenged
court rulings on this point to no avail. If you subpoena their
records, they’re probably going to have to cough them up.
This applies even to small corporations established by indi-
viduals under Subchapter S of Section 1362 of the Internal
Revenue Code. These so-called S corporations are small, and the
law allows them to be taxed as partnerships would be. In many
cases, an S corporation has only one or two stockholders.
In these corporations, the distinction between the owners
and the corporation is very ne. The courts have ruled, how-
ever, ...
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Publisher Resources

ISBN: 9781439869123