This technical note emphasizes on the common business entity: sole proprietorships, general partnerships (GPs), limited partnerships (LPs), limited liability partnerships (LLPs), limited liability companies (LLCs), S corporations, along with C corporations and offer insights into the fundamental components to consider when choosing one of these things.
The Appendix provides an overview of other important entities in the national tax code: real-estate investment trusts (REITs), regulated investment companies (e.g., mutual funds), and freely traded partnerships (PTPs).
The Choice of Business Entity Corporate, Pass-Through, and Disregarded Entities case study solution
PUBLICATION DATE: September 16, 2010 PRODUCT #: UV5219-PDF-ENG
This is just an excerpt. This case is about FINANCE & ACCOUNTING