We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Choice of Entity Corner.
- Authors
Nichols, Thomas J.; Cannon, Joshua L.
- Abstract
The article focuses on the imposition of a new tax on net investment income and increased self-employment tax introduced in the health care bills of the U.S. It states that the choice-of-entity analysis by the pass through entities has been favored because of the circumscription of health care tax preferences of the corporation laid by the bill. It also provides considerations for the employer mandate in order to perform correct analysis of choice-of-entity.
- Subjects
UNITED States; PASS through entities; HEALTH care reform; LEGISLATIVE bills; TAXATION of freelance work; CHOICE of entity (Incorporation); CORPORATIONS
- Publication
Journal of Passthrough Entities, 2012, Vol 15, Issue 2, p11
- ISSN
1099-7407
- Publication type
Article