News & Analysis as of

C-Corporation Choice of Entity Corporate Taxes

Rethinking Choice of Entity — Section 1202 Stock

by Lane Powell PC on

We tax advisors spend plenty of time assessing whether a particular business is better suited operating as a flowthrough entity or as a tax-paying “C corporation.” Flow-through entities generally include sole...more

Locke Lord QuickStudy: Choice of Entity Considerations

by Locke Lord LLP on

Starting a business can be a daunting but rewarding challenge. One of the key decisions at the early stages of a new business is how to structure your business – i.e., what legal entity to form in order to carry on your...more

Congress Extends 100% Gain Exclusion for Small Business Stock

by Morgan Lewis on

Favorable tax treatment applies to certain acquisitions of qualified small business stock in 2012 and 2013 and may influence choice-of-entity decisions....more

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