The first section of this article presents a discussion of the decision itself, as well as a description of each of the most common types of business forms. The second section provides a summary of the tax classification requirements imposed on certain entities by the Internal Revenue Service (IRS). The third and fourth sections examine the non-tax and tax considerations of the choice of entity decision. A chart is also provided which summarizes the non-tax and tax considerations addressed in the article (see Appendix A).
Langstraat, Craig J. and Jackson, K. Dianne
"Choice of Business Tax Entity After the 1993 Tax Act,"
Akron Tax Journal: Vol. 11
, Article 1.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol11/iss1/1