|
RobertW.Hamilton,Corporations IncludingPartnerships and Limited Partnerships:Cases andMaterials(3rded.),ST.Paul,Minn:WestPublishingCO.,1986,第40页。
关于税法对专业人士采用公司组织形式的影响，参见RobertW.Hamilton,Corporations IncludingPartnerships and Limited Partnerships:Cases andMaterials(3rded.),ST.Paul,Minn:WestPublishingCO.,1986,第31-36页。
刘燕，在合伙与公司间踯躅前行——美国会计师事务所组织形式的演变与企业组织法律制度的创新，中国注册会计师，2003年1月号。
Mechele Dickerson，A Behavioral Approach To Analyzing Corporate Failures, Wake Forest Law Review，Spring 2003.
有限责任公司注册步骤包括以下几步： 1、填写一份"组织章程"的文件，并提交州务卿办公室； 2、决定是否需要一份书面的其功能相当于合伙协议一样的经营协议，如果需要各方咨商，准备和签署协议； 3、按照联邦和州政府的税务要求做好严格的财务帐本和记录，并作任何经营所必须的注册。
Barbara Ann Banoff , Company Governance Under Florida’s Limited Liability Company Act, 30 Fla. St. U. L. Rev. 53 Fall, 2002.
Frank Easterbrook and Daniel Fischel， The Economic Structure of Corporate Lawch, 2 (1991); Paul Halpern, Michael Trebilcok, and Stuart Trumbull, “An Economic Analysis of Limited liability in Corporate Law”, 30 University of Toronto Law Review 117 (1980). Henry Hansmanns and Reinier Kraakman, “Toward Unlimited Shareholder Liability For Corporate Torts”, 100 Yale Law Journal 1879 (1991)
Jonathan Macey and Geoffrey Miller，“Double Liability of Bank Shareholders： History and Implications”， 27 Wake Forest Law Review 31 （1992）。同时，英国公司法规定,在股份有限公司以外还可以有保证有限公司,所有人以其为公司提供的保证的数额为限对公司的债务负责,而不是以出资格为限负责。(所有人可能根本就没有投入任何资金)Geoffrey Morse， Charlesworth & Cain’s Company Law 38-40 (12th ed., 1983)。
Chad Brigham， Just How Limited Is The Illinois Limited Liability Company? 26 S. Ill. U. L.J. 53. Southern Illinois University Law Journal Fall, 2001 .
Peter A. Mahler, When Limited Liability Companies Seek Judicial Dissolution, Will The Statute Be Up To The Task? 74-JUN N.Y. St. B.J. 8 New York State Bar Journal June, 2002.
Sandra K. Miller ,A New Direction For LLC Research In A Contractrian Legal Environment, 76 S. Cal. L. Rev. 351 Southern California Law Review January, 2003.
Stan Johnson，Duties Under The Utah Revised Limited Liability Company Act: Analysis Of A Statutory Conflict, 272. Utah L. Rev. 551, Utah Law Review 2002.
Kimberley C. Latham，Cheeseheads And Longhorns: Why Texas Should Follow Wisconsin’s Lead In The Treatment Of Limited Liability Company Member Interests As Securities, 9 Tex. Wesleyan L. Rev. 59, Texas Wesleyan Law Review Fall 2002 Notes and Comments.又见笔者文章《美国证券法“证券”定义之“投资合同”的法律辨析》，《金融法苑》第52期。1946年的SEC v. W. J. Howey Co.一案确立了判定“投资合同”的标准，Murphy法官在判决中考察了“蓝天法”的普遍规定，引用了State v. Gopher Tire & Rubber Co.和SEC v. Joiner Corp的有关原则，提出了一个包括四个要素在内的检验方法，即所谓的“Howey Test”：“证券法律中所谓的投资合同是指在一宗合同、交易或计划中，某人（1）利用钱财进行投资；（2）投资于一个共同企业；（3）仅仅由于发起人或第三方的努力；（4）期望使自己获得利润。”（Individual were led to invest money in a common enterprise with the expectation That they would earn a profit solely through the efforts of the promoter or of some one other than themselves.）
|
