Chapter 2 - Corporate Formations and Capital Structure скачать в хорошем качестве

Chapter 2 - Corporate Formations and Capital Structure

Erinne M. Perry, a Certified Public Accountant (CPA), Enrolled Agent (EA) and Certified Bookkeeper (CB) with over a decade of professional accounting and tax experience discusses the different forms a business can take in Pearson's Federal Taxation, 2024, and the tax implications of each structure, including sole proprietorship, partnership, limited liability company (LLC), and limited liability partnership (LLP). She also explained the concept and implications of C and S corporations, the tax implications of shareholding in corporations, and the tax implications of exchanges involving property and services. Lastly, she discussed the potential for investments in securities to become worthless and the advantages and disadvantages of alternative business forms.