商品簡介
A Complete Guide to Formations for the New Business Owner This comprehensive handbook describes the different types of business formations (sole proprietorships, partnerships, C corporations, S corporations, and limited liability companies), including the advantages and drawbacks of each, to help new small business owners make well-informed decisions. The first part of the book covers all the various legal business formations, with specific headings designed to help you eliminate the types of formations you cannot or should not use. Each type of formation includes examples of tax consequences as well as liability scenarios. The second part is dedicated to the forms you will need and the procedures you should follow to make your business run smoothly, in addition to the steps you should take to protect yourself from incurring penalties from various government agencies--state, local, and federal (most notably the IRS). You'll find samples of all the necessary business and legal forms, including articles of incorporation, stockholder agreements, relevant IRS forms, and other government forms. Whether you're just setting up a business or you're already up and running and need to pinpoint the details you may have missed, the Small Business Formation Handbook puts all the answers you need right at your fingertips.
作者簡介
ROBERT A. COOKE, CPA, has had twenty-five years of experience in public accounting. Prior to becoming a CPA, he was the owner and co-owner of three successful small businesses. He has taught numerous seminars on finance and accounting for Pryor Resources, Inc., and is the author of several books, including Doing Business Tax-Free and How to Start Your Own (Subchapter) S Corporation, also published by Wiley.
目次
THE CHOICES--DESCRIPTIONS OF TYPES OF BUSINESS FORMS.
Sole Proprietorship.
General Partnerships.
Limited Partnerships.
C Corporations.
S Corporations.
Limited Liability Company.
SETTING UP YOUR BUSINESS--THE FORMS AND THE DETAILS.
Setting Up Your Business as a Sole Proprietorship.
Setting Up Your Business as a Partnership.
Corporations.
Limited Liability Companies (LLCs).
Appendix.
Index.
