Practical Guidance
Time-saving Solutions
Knowledgeable Insights

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.
Publisher: Matthew Bender
eBook :mobi
$1,890.00
Quantity
In Stock
ISBN: 9781579114374
Publisher: Matthew Bender
International Order Inquiry
Book Edition: 68

Product details

View a sample of this title using the ReadNow feature

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.

  • 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


    CHAPTER 40 RESERVED


    DIVISION V Planning for Shareholders


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


    CHAPTER 42 Estate Planning for Small Business Owners

    TABLE OF CASES

    TABLE OF STATUTES

    INDEX