The Choice of Business Entity: Corporate, Pass-Through, and Disregarded Entities

This 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 trusts (REITs), regulated investment companies (e.g., mutual funds), and publicly traded partnerships (PTPs).
Collection: Darden University of Virginia (USA)
Ref: DARDEN-C-2293-E
Format: PDF
Number of pages: 24
Publication Date: Sep 16, 2010
Language: English
Review date: Jan 9, 2016

Description

This 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 trusts (REITs), regulated investment companies (e.g., mutual funds), and publicly traded partnerships (PTPs).
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The Choice of Business Entity: Corporate, Pass-Through, and Disregarded Entities

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"The Choice of Business Entity: Corporate, Pass-Through, and Disregarded Entities"