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The entity choice decision for owners of closely held firms

Article Abstract:

r employment tax for the closely held business owners is discussed. The business owners have to consider a broad spectrum of legal, financial and tax related issues on making the business entity choice.

Author: Cunningham, Donald F., Erickson, Paul
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2004
Management dynamics, Management, Close corporations, Closely held corporations, Company business management, Business owners

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Proposed regulations require converting corporations to look through partnerships for purposes of computing LIFO recapture tax

Article Abstract:

The details of LIFO recapture tax regulations for the corporations when they convert from one form to another or in partnership are discussed.

Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2004
Corporations, Taxes, Taxation, Tax policy, Recapture (Taxation)

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Subjects list: United States, Laws, regulations and rules, Government regulation
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