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Business Taxation: Organizational Choices and Federal Considerations
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Editors: James C. Teague and Karly Fawner
Book Description:
In the United States, how a business is taxed at the federal level is partly dependent on how it is organized. Publicly traded corporations known as subchapter C corporations are taxed once at the corporate level according to the corporate tax system, and then a second time at the individual-shareholder level according to the individual tax system when corporate dividend payments are made or capital gains are realized. This leads to the so-called "double taxation" of corporate profits. Businesses that choose any other form of organization are, in general, taxed only once at the individual level. That is, the income of certain businesses passes through to the individual business owners and is taxed according to the individual income tax system. Examples of these alternative "pass-through" forms of organization include sole proprietorships, partnerships, subchapter S corporations, and limited liability companies. This book summarizes the general tax treatment of corporate and pass-through businesses and analyzes the most recent business data from the Internal Revenue Service (IRS). (Imprint: Novinka)

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Table of Contents:
Preface pp. i-xiv

Business Organizational Choices: Taxation and Responses to Legislative Changes
(Mark P. Keightley, CRS)pp. 1-24

Federal Business Taxation: The Current System, its Effects, and Options for Reform
(Donal J. Marples, CRS)pp. 25-52

Taxing Large Pass-Throughs as Corporations: How Many Firms Would be Affected?
(Mark P. Keightley, CRS)pp. 53-74

Who Earns Pass-Through Business Income? An Analysis of Individual Tax Return Data
(Mark P. Keightley, CRS)pp. 75-88

Reasons for the Decline in Corporate Tax Revenues
(Mark P. Keightley, CRS)pp. 89-100

Index pp. 101-106

   Series:
      Business Issues, Competition and Entrepreneurship
      Economic Issues, Problems and Perspectives
   Binding: Softcover
   Pub. Date: 2013- January
   Pages: 120, 6x9 - (NBC-G)
   ISBN: 978-1-62257-998-3
   Status: AV
  
Status Code Description
AN Announcing
FM Formatting
PP Page Proofs
FP Final Production
EP Editorial Production
PR At Prepress
AP At Press
AV Available
  
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Business Taxation: Organizational Choices and Federal Considerations