California Small Business Guide: Formation, Operation, and Taxation

This practice guide provides close examination of California and federal corporate law, with emphasis on tax planning and tax consequences.
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ISBN: 9781579114374
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Book Edition: 72

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Prepared by an outstanding team of California tax practitioners, this important practice guide provides:

  • Close examination of California and federal corporate law, with emphasis on tax planning and tax consequences
  • Complete tax planning guidance for forming new corporations, choosing between C and S corporations, buying and selling corporate businesses, and liquidating corporations
  • How-to advice on structuring corporate transactions with shareholders, current and deferred compensation arrangements, welfare plans, qualified retirement plans and distributions to shareholders
  • A section on planning for shareholders

    In addition to covering current legislation, the set offers illustrations, notes, and planning guides throughout the text.

    First published in 1987.

    Also available on Authority California Law and Practice Library CD-ROM.

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  • Table of Contents

      VOLUME 1

    DIVISION I Planning for New Corporations and Other Entities

    CHAPTER 1 Factors in Selecting the Proper Business Entity

    CHAPTER 1A Family Business Entities

    CHAPTER 1B Limited Liability Companies

    CHAPTER 1C Limited Liability Partnerships

    CHAPTER 2 Tax Considerations in Selecting a Business Entity

    CHAPTER 3 Planning the Capital Structure

    CHAPTER 4 Forming California Corporations

    CHAPTER 4A Corporate Governance

    CHAPTER 5 Obtaining Nonrecognition Treatment on Incorporation

    CHAPTER 6 Using the S Corporation Election

    CHAPTER 7 Limitations on Losses from Passive Activities

    CHAPTER 8 Financing Methods for Small Businesses

    CHS. 9-10 RESERVED
    VOLUME 2

    DIVISION II Planning for Operating Corporations

    CHAPTER 11 Structuring Corporate Transactions With Shareholders

    CHAPTER 12 Compensation Issues for Small Businesses

    CHAPTER 13 Qualified Retirement Plan Options for Small Businesses

    CHS. 14-20 RESERVED
    VOLUME 3

    DIVISION III  Tax Compliance for Corporations

    CHAPTER 21 Federal Tax Reporting and Payment Requirements

    CHAPTER 22 California Tax Reporting and Payment Requirements

    CHS. 23-30 RESERVED

    DIVISION IV Planning for Changes in Corporate Ownership and Operations

    CHAPTER 31 Purchases and Sales of Corporate Businesses

    CHAPTER 32 Stock Purchases Treated as Asset Acquisitions

    CHAPTER 33 Structuring Recapitalizations

    CHAPTER 34 Structuring Divisive Reorganizations
    VOLUME 4

    DIVISION IV Planning for Changes in Corporate Ownership and Operations (cont’d)

    CHAPTER 35 Tax-Free and Partially Tax-Free Mergers, Acquisitions, and Statutory Conversions

    CHAPTER 36 Tax Aspects of Corporate Liquidations and Dissolutions

    CHAPTER 37 Liquidating and Dissolving California Corporations

    CHAPTER 38 Taxable LLC and Partnership Acquisitions

    CHAPTER 39 Tax-Free LLC and Partnership Acquisitions


    DIVISION V Planning for Shareholders

    CHAPTER 41 Formulating Buy-Sell Agreements and Valuing Closely Held Stock

    CHAPTER 42 Estate Planning for Small Business Owners