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- Title
Choice Of Entity Corner: Maintaining Flexibility in Light of Tax Reform.
- Authors
Nichols, Thomas J.
- Abstract
The article focuses on the factors in selecting the type of entity to be used for a business opportunity given the uncertain tax regulations in the U.S. Making decisions for business entities is believed to be affected by the controversy with S corporations, partnerships and sole proprietorships, as well as tax neutrality that eliminates deduction for state income taxes. Changes in taxation include regulations in converting partnership or sole proprietorship status from C corporation status.
- Subjects
UNITED States; TAX laws; INCOME tax; SUBCHAPTER S corporations; BUSINESS partnerships; SOLE proprietorship; BUSINESS tax; TAXATION
- Publication
Journal of Passthrough Entities, 2017, Vol 20, Issue 6, p11
- ISSN
1099-7407
- Publication type
Article