Tax management portfolios ; 700-3rd. BNA Premier Package
"... discusses federal income tax and other considerations pertinent in choosing the most advantageous legal form for conducting business and investment activities. This portfolio 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. "
Title from title screen (viewed Jan. 14, 2008).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. The framework for choosing a business entity Alternative business organization forms Federal yax classification of entities Business/local law considerations in choosing an entity Organizational considerations 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 Working papers.
Also issued in print.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.