Tax and other Implications of forming a business organization (e.g., corporation, partnership, S Corporation. or limited liability company).
Choice of Organizational Form
Tax and other implications of forming a corporation. Detailed analysis of I.R.C. 351 and related sections (e.g., I.R.C. 61, 358, 357, 701, 721, 1001, 1221, 1361).
Pursuant to I.R.C. 195, beginning in 2010 a taxpayer may deduct for the taxable year in which the active trade or business begins an amount equal to the lesser of the amount of start-up expenditures with respect to the active trade or business or $10,000, reduced (but not below zero) by the amount by which the start-up expenditures exceed $60,000.
Additional resources provided by the author
I.R.S Publication 334 (Tax Guide for Small Business); Santucci, Beane, D'Alessandro, Greenberg, Rice, Business/Corporate and Banking Law Practice (2016-2017)
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