Books
in black and white
Main menu
Share a book About us Home
Books
Biology Business Chemistry Computers Culture Economics Fiction Games Guide History Management Mathematical Medicine Mental Fitnes Physics Psychology Scince Sport Technics
Ads

Incorporate your buisness - Cooke R.A.

Cooke R.A. Incorporate your buisness - wiley publishing, 2004. - 256 p.
ISBN 0-471-66952-0
Download (direct link): incorporateyourbusiness2004.pdf
Previous << 1 < 2 > 3 4 5 6 7 8 .. 141 >> Next

The Organization of this Chapter 16
An Example of Tax Saving from a Corporation 16
Some Background, Concepts, and Explanations 17
How Your Business Tax Picture Changes When You
Incorporate 18
How a Sole Proprietorship Is Taxed 18
How a Corporation Is Taxed 21
Double Taxation of Corporate Profits 23
How to Cope with Double Taxation of
Your Corporation 24
V
CONTENTS
Pay Dividends Between May 6, 2003 and
December 31, 2008 24
Keep Earnings in the Corporation 24
Pay Salaries to Stockholders/Employees 25
The IRS Position on Salary Levels for
Stockholder/Employees 26
Pay Interest to Stockholders 28
Alternative Minimum Tax on Corporations 29
What If the Corporation Has a Net Loss Instead
of Net Taxable Income? 30
S Corporations 31
How Stockholders Take Profits out of an
S Corporation 32
The Disadvantages of an S Corporation 33
Type of Stockholders 33
Number of Stockholders 34
Use of the Corporationís Loss, If It Has a
Bad Year 34
Flow-through of Certain Tax Attributes to
the Stockholder 35
S Corporations Are Limited to One Class of Stock 36 When to Use an S Corporation 37
chapter 3 The Alternatives to Forming a Corporation 41
Sole Proprietorship 41
General Partnership 42
Limited Partnership 43
Limited Liability Company (LLC) 43
Other Entities With Limited Liability of the Owners 45
Passive Losses 46
Which Business Form Best Attracts Investors to
Your Enterprise? 47
chapter 4 How to Structure a Corporation 51
The Basic Corporation 52
Assets, Liabilities, and Equity 52
vi
Contents
How to Invest In Your Corporation 54
Debt versus Equity 58
The IRS Position on Debt versus Equity 60
How to Invest In Your S Corporation 61
Keep Control of Your Corporation If Possible 62
chapter 5 Planning Your Corporation 65
Do-It-Yourself Incorporation 65
Using Professionals 66
Choosing an Attorney 67
Choosing an Accountant 67
Planning the Specifics of Your Corporation 68
Decide on the Size of the Initial Investment in
the Corporation 68
Previous << 1 < 2 > 3 4 5 6 7 8 .. 141 >> Next