The Resource 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

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

Label
Choice of entity : organizational issues
Title
Choice of entity
Title remainder
organizational issues
Statement of responsibility
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
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
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."
Member of
Continues in part
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Kehl, James M
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 700-4th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
700-4th
http://library.link/vocab/subjectName
  • Business enterprises
  • Partnership
  • Corporations
Label
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
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)956314197
Label
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
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)956314197

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      39.954941 -75.193362
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