2025 Code of Georgia
Title 14 - Corporations, Partnerships, and Associations (Chs. 1 — 11)
Chapter 10 - Professional Associations (§§ 14-10-1 — 14-10-18)

Annotations

Opinion Notes

to transact business in Georgia. 1970 Op. Att’y Gen. No. 70-64.

“One-man” Florida professional service corporation formed for the purpose of practicing medicine in Florida and Georgia cannot register as a foreign corporation under the present provisions of O. C. G. A. Ch. 2, T. 14 pertaining to the admission of foreign corporations. 1969 Op. Att'y Gen. No. 69-507.

Research References & Practice Aids

Professional associations practicing certified public accounting and public accountancy, §§ 43-1-24, 43-3-5, 43-3-21 et seq., 43-11-47(a)(7), and 43-15-23.

For article discussing formation of professional association under this chapter and tax and ethical considerations involved therein, see 24 Ga. B. J. 163 (1961).

For note, “Federal Income Tax Advantages for Professionals — The Georgia Professional Association Act,” see 12 Mercer L. Rev. 388 (1961).

For comment discussing federal tax status of Georgia professional associations in light of Empey v. United States, 20 Am. Fed. Tax R.2d 5403 (D. Colorado 1967), see 19 Mercer L. Rev. 270 (1968).

For survey article discussing developments in law of business associations for the period from June 1, 1998 through May 31, 1999, see 51 Mercer L. Rev. 127 (1999).

For survey article discussing developments in law of business associations for the period from June 1, 1999 through May 31, 2000, see 52 Mercer L. Rev. 95 (2000).

Practice by attorneys and physicians as corporate entities or associations under professional service corporation statutes, 4 A. L. R.3d 383.

Professional corporation stockholders’ non-malpractice liability, 50 A. L. R.4th 1276.

O. C. G. A. Title 14