Ted Nicholas - How to form your own S corporation and avoid double taxation
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How to form your own S corporation and avoid double taxation
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How to Form Your Own "S" Corporation and Avoid Double Taxation
author
:
Nicholas, Ted.; Friedman, Robert
publisher
:
Kaplan Publishing
isbn10 | asin
:
1574101269
print isbn13
:
9781574101263
ebook isbn13
:
9780585231938
language
:
English
subject
Subchapter S corporations--Popular works.
publication date
:
1999
lcc
:
KF6491.Z9N53 1999eb
ddc
:
346.73/0668
subject
:
Subchapter S corporations--Popular works.
Page i
How to Form Your Own "S" Corporation and Avoid Double Taxation
2nd Edition
Ted Nicholas Robert Friedman
Page ii
This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.
Acquisitions Editor: Jean Iversen Managing Editor: Jack Kiburz Interior Design: Lucy Jenkins Cover Design: The Publishing Services Group Typesetting: Elizabeth Pitts
1995 and 1999 by Ted Nicholas
Published by Dearborn, a Kaplan Professional Company
All rights reserved. The text of this publication, or any part thereof, may not be reproduced in any manner whatsoever without permission in writing from the publisher.
Printed in the United States of America
99 00 01 10 9 8 7 6 5 4 3 2 1
Library of Congress Cataloging-in-Publication Data
Nicholas, Ted, 1934 How to form your own "S" Corporation and avoid double taxation / Ted Nicholas, Robert Friedman.2nd ed. p. cm. Includes index. ISBN 1-57410-126-9 1. Subchapter S corporationsPopular works. I. Friedman, Robert, 1953- II. Title. KF6491.Z9N53 1999 346.73'0668dc21 99-23050 CIP
Dearborn books are available at special quantity discounts to use as premiums and sales promotions, or for use in corporate training programs. For more information, please call the Special Sales Manager at 800-621-9621, ext. 4514, or write to Dearborn Financial Publishing, Inc., 155 North Wacker Drive, Chicago, IL 60606-1719.
Page iii
Contents
1. How the "S" Corporation Works for You
1
The Concept of Double Taxation
3
How the "S" Corporation Works for You
3
The Numbers That Work for You
6
2. Choosing Your Business Organization
7
The Six Choices
7
State Tax Consequences
12
If You Have an Existing Corporation
12
3. The First Step: Creating Your Corporation
13
The Need to Incorporate
13
Benefits of Delaware Incorporation
14
Forming the Corporation without Engaging a Registered Agent
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