Choice of entity : organizational issues / James M. Kehl, MST (Weil, Akman, Baylin & Coleman, P.C., Timonium, MD) ; based on an earlier version by William P. Streng, Esq., Vinson & Elkins Professor of Law, University of Houston Law Center, Consultant, Bracewell & Giuliani, Houston, Texas.
2016
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Author
Title
Choice of entity : organizational issues / James M. Kehl, MST (Weil, Akman, Baylin & Coleman, P.C., Timonium, MD) ; based on an earlier version by William P. Streng, Esq., Vinson & Elkins Professor of Law, University of Houston Law Center, Consultant, Bracewell & Giuliani, Houston, Texas.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2016]-
Description
1 online resource.
Frequency
Updated irregularly.
Series
Tax management portfolios ; 700-4th.
Formatted Contents Note
Detailed analysis. The framework for choosing a business entity
Alternative business organization forms
Federal tax classification of entities
Business/local law considerations in choosing an entity
Orgnaizational considerations
Working papers.
Alternative business organization forms
Federal tax classification of entities
Business/local law considerations in choosing an entity
Orgnaizational considerations
Working papers.
Summary
" ... discusses federal income tax and other considerations pertinent in choosing the most advantageous legal form for conducting business and investment activities. This Portfolio, in conjunction with 701 T.M., Choice of Entity: Operational Issues, provides a summary perspective on the various legal forms of business enterprises and their relative advantages and disadvantages. These forms primarily include the sole proprietorship, a general partnership, a limited partnership, a regular corporation, an S corporation, a limited liability company, and a trust. A variety of other specialized entities have unique treatment as specified under the Internal Revenue Code, however, and those entities are also examined in this Portfolio. While the "check-the-box regulations" provided greater flexibility and removed impediments concerning the choice of an entity, the decision as to the most advantageous entity through which to conduct a business can be complicated and is impacted by various business and tax factors."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on August 8, 2016; title from description page.
Location
www
Available in Other Form
Print version: Kehl, James M. Choice of entity. Arlington, VA : Tax Management Inc., [2016]-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Continues in Part
Streng, William P. Choice of entity. Arlington, VA : Tax Management, [©2007]-
Record Appears in