A closely held corporation is defined in Minnesota as a corporation which does not have more than 35 shareholders. (Minn. Stat. §302A.011, Subd. 6A). O'Neal and Thompson in their classic treatise:
O'Neal and Thompson's Close Corporations and LLCs: Law and Practice by suggest that "another popular definition states that a close corporation is a corporation whose shares are not generally traded in the securities market." (§1.2).
Use these subject headings for searching for publications on closely held corporations in the library catalog (MNCAT)
Close corporations -- United States
Private companies -- United States
Model Business Corporation Act Annotated by 
Federal Tax Regulations by Corporation statutes of each state can be found in the individual state statutes sets in the Primary section on the Plaza level of the Library, and are also available online from these databases: Bloomberg Law; Lexis Advance; Westlaw; Bloomberg BNA Tax & Accounting Center; Checkpoint; Corporation Service on CCH Intelliconnect.
Closely held corporations : forms & checklists by 
Principles of Corporate Governance by 
The Delaware Law of Corporations and Business Organizations by Corporate Stock Repurchases and Going Private by 
Taxation of S Corporations in a Nutshell by 
Subchapter S Taxation by 
The Law of Corporations in a Nutshell by 
Closely Held Businesses in Estate Planning by 
Corporation Law and Practice by 
The Governance of Close Corporations and Partnerships by Taxation of the Closely Held Corporation by 
O'Neal's Oppression of minority shareholders : protecting minority rights in squeeze-outs and other intracorporate conflicts by O'Neal and Thompson's Close Corporations and LLCs: Law and Practice by Minnesota Closely Held Business Conference by The Family and Closely Held Business Conference by Pro-Buyer Asset and Stock Purchase Agreements : an Annotated Document by Pro-buyer asset purchase agreement & pro-buyer stock purchase agreement : documents made easy, with commentary by Buy/Sell Arrangement & Share Purchase Agreement by Many general legal periodicals contain articles on close corporations. The legal periodical indexes and databases below can be searched to retrieve articles covering closely held corporations.
