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The Choice of Business Entity: Corporate, Pass-Through, and Disregarded Entities
Frank, Mary Margaret; Garza, Melissa; Holtan, AlexanderNota técnica DARDEN-C-2293-EContabilidad y controlThis technical note focuses on common business entities: sole proprietorships, general partnerships (GPs), limited partnerships (LPs), limited liability partnerships (LLPs), limited liability companies (LLCs), S corporations, and C corporations and offers insights into the basic factors to consider when choosing one of these entities. The Appendix provides an overview of other important entities in the federal tax code: real-estate investment tru...Desde 8,20 €
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H&S Company
Frank, Mary Margaret; Habenicht, Paul; Garza, MelissaCaso DARDEN-C-2310-EContabilidad y controlA important decision in starting a business is the choice of legal entity. This case provides a realistic, yet stylized, setting to facilitate a discussion of factors to consider in the entity choice decision, emphasizing legal and tax issues. Two MBA graduates have raised $5.2 million in equity from a small group of investors to buy a company. Upon determining to buy assets from another company to start their business venture, they must determin...Desde 8,20 €
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H&S Company (C)
Frank, Mary Margaret; Habenicht, Paul; Garza, MelissaCaso DARDEN-C-2450-EContabilidad y controlAn important decision in starting a business is the choice of legal entity. This case provides a realistic, yet stylized, setting to facilitate a discussion of factors to consider in the entity choice decision, emphasizing legal and tax issues. Two MBA graduates have raised $5.2 million in equity from a small group of investors to buy a company. Upon deciding to buy assets from another company to start their business venture, they must determine ...Desde 5,74 €