Choice of entity : operational issues / James M. Kehl, MST (Weil, Akman, Baylin & Coleman, P.C., Timonium, MD).
2016
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Details
Author
Title
Choice of entity : operational issues / James M. Kehl, MST (Weil, Akman, Baylin & Coleman, P.C., Timonium, MD).
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2016]-
Description
1 onilne resource.
Frequency
Updated irregularly.
Series
Tax management portfolios ; 701.
Formatted Contents Note
Detailed analysis. Operational tax considerations
Distributions of cash, property and entity ownership units
Termination/partial termination of an entity ownership interest
Taxable disposition/liquidation of the entire enterprise
Tax-free disposition of a business enterprise interest
Multiple and related entities
Compensation issues
Estate planning considerations
Special transnational considerations
State tax implications
Working papers.
Distributions of cash, property and entity ownership units
Termination/partial termination of an entity ownership interest
Taxable disposition/liquidation of the entire enterprise
Tax-free disposition of a business enterprise interest
Multiple and related entities
Compensation issues
Estate planning considerations
Special transnational considerations
State tax implications
Working papers.
Summary
" ... discusses federal income tax and other considerations relevant to the operations of various legal forms of entities. This Portfolio, in conjunction with 700 T.M., Choice of Entity: Organizational Issues, provides a summary perspective on tax effects of the operations of 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."
Note
"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."
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