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- Title
Choice of Business Entity after JGTRRA and AJCA, Part 1.
- Authors
Cash, L. Stephen; Dickens, Thomas L.; Mowrey, Megan E.
- Abstract
The article discusses the impact of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and the American Jobs Creation Act of 2004 on tax rates. The legislation has made substantial changes in tax rates affecting the choice of entity decision between a regular corporation and a flow-through entity. The JGTRRA also changes the rates at which capital gains are taxed.
- Subjects
UNITED States; TAX rate laws; CORPORATE tax laws; FLOW-through method (Accounting); CAPITAL gains tax laws; CORPORATE tax planning; TAX basis; TAX free reorganization
- Publication
Strategic Finance, 2005, Vol 86, Issue 9, p15
- ISSN
1524-833X
- Publication type
Article