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Choice of entity : operational issues

Author: James M Kehl; Tax Management Inc.,; Bloomberg BNA,
Publisher: Arlington, VA : Tax Management Inc., [2016]-
Series: Tax management portfolios, 701.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... discusses federal income tax and other considerations relevant to the operations of various legal forms of entities. This Portfolio, in conjunction with 700 T.M., Choice of Entity: Organizational Issues, provides a summary perspective on tax effects of the operations of the various legal forms of business enterprises and their relative advantages and disadvantages. These forms primarily include the sole  Read more...
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Additional Physical Format: Online version:
Kehl, James M.
Choice of entity.
Arlington, VA : Tax Management Inc., [2016]-
(OCoLC)956315429
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: James M Kehl; Tax Management Inc.,; Bloomberg BNA,
ISBN: 9781633591295 1633591298
OCLC Number: 953794436
Notes: Kept up to date with replacement pages.
"Bloomberg BNA"--Cover.
"This portfolio revises and supersedes 700-3rd T.M."
"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."
Description: volumes (loose-leaf) ; 28 cm.
Contents: Detailed analysis. Operational tax considerations --
Distributions of cash, property and entity ownership units --
Termination/partial termination of an entity ownership interest --
Taxable disposition/liquidation of the entire enterprise --
Tax-free disposition of a business enterprise interest --
Multiple and related entities --
Compensation issues --
Estate planning considerations --
Special transnational considerations --
State tax implications --
Table of worksheets.
Series Title: Tax management portfolios, 701.
Responsibility: by James M. Kehl, MST (Weil, Akman, Baylin & Coleman, P.C., Timonium, MD).

Abstract:

" ... discusses federal income tax and other considerations relevant to the operations of various legal forms of entities. This Portfolio, in conjunction with 700 T.M., Choice of Entity: Organizational Issues, provides a summary perspective on tax effects of the operations of 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"--Page iii.

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