Choice of business entity after the 2003 tax act

Article Abstract:

The Jobs and Growth Tax Reconciliation Act of 2003 (JGTRRA) revised the income tax rates payable by individuals and rates applicable to dividends forcing people to rethink the underlying choice of a business entity. Analysts feel that if a pass through is not desired, the C Corporation should be the entity, but for small and closely held businesses, an LLC or S corporation should be the preferred option.

Management dynamics, Management, Company business management

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Taking a Subchapter T Cooperative Public

Article Abstract:

A report on the advent of a business entity functioning as a cooperative, being focused by tax practitioners, the tax-writing Committees of Congress, and the Joint Committee on Taxation, is presented. Besides getting the attention, the advantages that cooperatives have confronted in alluring equity financing, which has placed boundaries on borrowing opportunities, are also discussed.

Independent regulatory commissions

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Tangible guidance on intangibility

Article Abstract:

A new section 263 is added to the tax laws of The United States, which is expected to provide taxpayers much clarity. All aspects of the amendment which are rules related to expenditure that create tangible benefits are explained in detail.

Reports, Amendments (Parliamentary practice)

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